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    <title>Penalty not leviable due to expiry of E-way bill when there is no intention to evade payment of tax</title>
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    <description>The court held that an expired e-way bill during transit, caused by vehicle breakdown and where goods were accompanied by invoices, did not demonstrate intent to evade tax; consequently, the penalty imposed under the transit penalty provision was set aside and the amounts deposited were directed to be refunded within a short period.</description>
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      <description>The court held that an expired e-way bill during transit, caused by vehicle breakdown and where goods were accompanied by invoices, did not demonstrate intent to evade tax; consequently, the penalty imposed under the transit penalty provision was set aside and the amounts deposited were directed to be refunded within a short period.</description>
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