Penalty cannot be imposed for expired E-way bills in the absence of intent to evade taxes

Penalty cannot be imposed for expired E-way bills in the absence of intent to evade taxes https://www.taxtmi.com/article/detailed?id=12954 Penalty for goods transported under an expired e-way bill cannot be imposed solely because the e-way bill was not extended; proof of intention to evade tax is required. Although the consignor must generate a fresh e-way bill or seek extension, mere non-compliance is a technical breach and, where interception occurs shortly after expiry with no material indicating concealment or misrepresentation, detention and penalty orders lack sustaining evidence. en-us Tue, 24 Sep 2024 19:49:05 +0530 Tue, 24 Sep 2024 19:49:05 +0530 TaxTMI RSS Generator Penalty cannot be imposed for expired E-way bills in the absence of intent to evade taxes https://www.taxtmi.com/article/detailed?id=12954 Penalty for goods transported under an expired e-way bill cannot be imposed solely because the e-way bill was not extended; proof of intention to evade tax is required. Although the consignor must generate a fresh e-way bill or seek extension, mere non-compliance is a technical breach and, where interception occurs shortly after expiry with no material indicating concealment or misrepresentation, detention and penalty orders lack sustaining evidence. Articles Goods and Services Tax - GST Tue, 24 Sep 2024 19:49:05 +0530 https://www.taxtmi.com/article/detailed?id=12954