https://www.taxtmi.com/caselaws?id=441016 Marginal expiry of an e-way bill by about three hours, when explained by a mechanical fault in the transporting vehicle and supported by documents, did not justify tax and penalty. The court found the delay to be minor and the explanation credible, so the adverse orders confirming the demand were unwarranted. The adjudicating and appellate orders were set aside, and refund of the tax and penalty was directed. en-us Wed, 12 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441016 Marginal expiry of an e-way bill by about three hours, when explained by a mechanical fault in the transporting vehicle and supported by documents, did not justify tax and penalty. The court found the delay to be minor and the explanation credible, so the adverse orders confirming the demand were unwarranted. The adjudicating and appellate orders were set aside, and refund of the tax and penalty was directed. Case-Laws GST Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441016