https://www.taxtmi.com/caselaws?id=460133 Mere expiry of an e-way bill during transit did not justify detention and penalty under section 129 of the CGST Act where the goods were covered by valid commercial documents, physical verification showed no discrepancy in description or quantity, and there was no material indicating intent to evade tax. The Jharkhand HC treated the short delay as a bona fide lapse, noting the vehicle was near its destination and there was no allegation of fraud or deliberate evasion. On that basis, invocation of section 129 read with rule 138 was held unwarranted and the tax and penalty orders were liable to be quashed. en-us Mon, 11 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460133 Mere expiry of an e-way bill during transit did not justify detention and penalty under section 129 of the CGST Act where the goods were covered by valid commercial documents, physical verification showed no discrepancy in description or quantity, and there was no material indicating intent to evade tax. The Jharkhand HC treated the short delay as a bona fide lapse, noting the vehicle was near its destination and there was no allegation of fraud or deliberate evasion. On that basis, invocation of section 129 read with rule 138 was held unwarranted and the tax and penalty orders were liable to be quashed. Case-Laws GST Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460133