https://www.taxtmi.com/highlights?id=91655 The HC quashed the penalty imposed for the delayed updating of the e-way bill, as the petitioner generated and produced an updated e-way bill before the seizure order was passed. The court found no evidence of intent to evade tax, a necessary element for penalty imposition under the GST Act. Physical verification revealed no discrepancies in the goods, and the petitioner's explanation of an accident causing delay was accepted. The HC held that mere expiry of the initial e-way bill does not constitute a contravention if a fresh e-way bill is generated in time. The impugned orders imposing penalties were set aside, and the writ petitions were allowed. en-us Mon, 18 Aug 2025 08:39:26 +0530 Mon, 18 Aug 2025 08:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91655 The HC quashed the penalty imposed for the delayed updating of the e-way bill, as the petitioner generated and produced an updated e-way bill before the seizure order was passed. The court found no evidence of intent to evade tax, a necessary element for penalty imposition under the GST Act. Physical verification revealed no discrepancies in the goods, and the petitioner's explanation of an accident causing delay was accepted. The HC held that mere expiry of the initial e-way bill does not constitute a contravention if a fresh e-way bill is generated in time. The impugned orders imposing penalties were set aside, and the writ petitions were allowed. Highlights GST Mon, 18 Aug 2025 08:39:26 +0530 https://www.taxtmi.com/highlights?id=91655