https://www.taxtmi.com/caselaws?id=449038 Transportation of goods after expiry of a valid e-way bill attracted GST consequences, but the tax demand was sustained while the penalty was moderated on the facts. The Court noted that a valid e-way bill had been generated, the goods were capital goods used in business, and there was no material showing an unrelated purpose for the movement. It confined relief to the penalty component, reduced the penalty to 50%, and ordered consequential release of the goods and vehicle on payment of the modified amount. The relief was granted under Article 142 and was stated not to operate as a precedent. en-us Tue, 31 Oct 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449038 Transportation of goods after expiry of a valid e-way bill attracted GST consequences, but the tax demand was sustained while the penalty was moderated on the facts. The Court noted that a valid e-way bill had been generated, the goods were capital goods used in business, and there was no material showing an unrelated purpose for the movement. It confined relief to the penalty component, reduced the penalty to 50%, and ordered consequential release of the goods and vehicle on payment of the modified amount. The relief was granted under Article 142 and was stated not to operate as a precedent. Case-Laws GST Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449038