https://www.taxtmi.com/caselaws?id=457641 Detention of a vehicle and goods for delayed updation of Part-B of the e-way bill was examined against the facts of a brief technical delay. The updation was completed within two minutes of interception, its genuineness was not doubted, and the penalty order lacked cogent reasons. In the absence of any indication of tax evasion, the penalty was treated as excessively harsh on the exceptional facts. The penalty was therefore reduced substantially. en-us Wed, 29 Nov 2023 00:00:00 +0530 Mon, 21 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457641 Detention of a vehicle and goods for delayed updation of Part-B of the e-way bill was examined against the facts of a brief technical delay. The updation was completed within two minutes of interception, its genuineness was not doubted, and the penalty order lacked cogent reasons. In the absence of any indication of tax evasion, the penalty was treated as excessively harsh on the exceptional facts. The penalty was therefore reduced substantially. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457641