https://www.taxtmi.com/caselaws?id=783760 Expiry of an e-way bill, by itself, does not justify seizure or penalty under Section 129(3) where the lapse results from a technical or clerical error in auto-populated distance details and the record otherwise shows proper transport documentation. The goods were supported by invoice, temporary registration, trade certificate and a fresh e-way bill, and the authorities were aware of the destination, nature of goods and movement on the GST portal. In the absence of any other discrepancy or material indicating an intent to evade tax, seizure proceedings were held unwarranted and the penal order was quashed. en-us Tue, 16 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 10:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783760 Expiry of an e-way bill, by itself, does not justify seizure or penalty under Section 129(3) where the lapse results from a technical or clerical error in auto-populated distance details and the record otherwise shows proper transport documentation. The goods were supported by invoice, temporary registration, trade certificate and a fresh e-way bill, and the authorities were aware of the destination, nature of goods and movement on the GST portal. In the absence of any other discrepancy or material indicating an intent to evade tax, seizure proceedings were held unwarranted and the penal order was quashed. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783760