https://www.taxtmi.com/caselaws?id=752310 The Calcutta HC ruled that expired e-way bills alone do not establish tax evasion intent. The court found no evidence of deliberate tax evasion when goods were intercepted with expired e-way bills. While acknowledging the Supreme Court's ruling in Vardan Associates requiring compliance with e-way bill requirements, the HC distinguished this case, noting the SC's observations concerned tax payment obligations, not presumptions of evasion intent. The court emphasized that mere non-extension of e-way bills without additional evidence cannot support findings of intentional tax evasion. The petition was disposed of favorably. en-us Thu, 02 May 2024 00:00:00 +0530 Mon, 06 May 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752310 The Calcutta HC ruled that expired e-way bills alone do not establish tax evasion intent. The court found no evidence of deliberate tax evasion when goods were intercepted with expired e-way bills. While acknowledging the Supreme Court's ruling in Vardan Associates requiring compliance with e-way bill requirements, the HC distinguished this case, noting the SC's observations concerned tax payment obligations, not presumptions of evasion intent. The court emphasized that mere non-extension of e-way bills without additional evidence cannot support findings of intentional tax evasion. The petition was disposed of favorably. Case-Laws GST Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752310