https://www.taxtmi.com/caselaws?id=776279 Expired e-way bill transit does not automatically justify the maximum penalty under Section 129 of the WBGST/CGST Act where there is no allegation of intent to evade tax and no dispute about the goods or accompanying documents. The discussion emphasises that Rule 138 permits extension of validity within the prescribed time, and that mitigating transit-related circumstances must be considered by the authority. In such cases, the penalty must be proportionate to the breach rather than imposed at the highest level as a matter of course. en-us Sat, 02 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776279 Expired e-way bill transit does not automatically justify the maximum penalty under Section 129 of the WBGST/CGST Act where there is no allegation of intent to evade tax and no dispute about the goods or accompanying documents. The discussion emphasises that Rule 138 permits extension of validity within the prescribed time, and that mitigating transit-related circumstances must be considered by the authority. In such cases, the penalty must be proportionate to the breach rather than imposed at the highest level as a matter of course. Case-Laws GST Sat, 02 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776279