https://www.taxtmi.com/caselaws?id=781801 HC held that detention and seizure of two-wheeler vehicles solely on the ground of an expired e-way bill was unsustainable. It noted that each vehicle was identifiable by unique engine and body numbers mentioned in the tax invoice, and the department produced no evidence of prior transport of the same vehicles. All other requisite documents were in order, and GPS records showed the goods had reached their destination. HC ruled that expiry of the e-way bill, in these circumstances, did not indicate any intent to evade tax. The impugned seizure and penalty orders were quashed and the petition was allowed. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781801 HC held that detention and seizure of two-wheeler vehicles solely on the ground of an expired e-way bill was unsustainable. It noted that each vehicle was identifiable by unique engine and body numbers mentioned in the tax invoice, and the department produced no evidence of prior transport of the same vehicles. All other requisite documents were in order, and GPS records showed the goods had reached their destination. HC ruled that expiry of the e-way bill, in these circumstances, did not indicate any intent to evade tax. The impugned seizure and penalty orders were quashed and the petition was allowed. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781801