https://www.taxtmi.com/caselaws?id=778250 200% GST penalty for detention was found unjustified where the only basis was expiry of the e-way bill. The Court accepted the uncontroverted explanation that the delay resulted from traffic blockage, noted that the statutory scheme allows extension of the e-way bill within the prescribed time, and found no material showing discrepancy or intent to evade tax. In the absence of mala fides, mechanical imposition of penalty could not be sustained, and the assessee succeeded. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778250 200% GST penalty for detention was found unjustified where the only basis was expiry of the e-way bill. The Court accepted the uncontroverted explanation that the delay resulted from traffic blockage, noted that the statutory scheme allows extension of the e-way bill within the prescribed time, and found no material showing discrepancy or intent to evade tax. In the absence of mala fides, mechanical imposition of penalty could not be sustained, and the assessee succeeded. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778250