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    <title>2026 (7) TMI 1431 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Detention of a vehicle and goods solely because the e-way bill expired shortly before inspection was described as improper where the vehicle had reached the destination city within its validity period but could not complete the remaining journey because of a breakdown. The notes state that no tax evasion or other contravention was identified, and treating the e-way bill expiry alone as sufficient for detention was hyper-technical. The stated conclusion is that detention and continuation of proceedings were improper, favouring the assessee.</description>
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      <description>Detention of a vehicle and goods solely because the e-way bill expired shortly before inspection was described as improper where the vehicle had reached the destination city within its validity period but could not complete the remaining journey because of a breakdown. The notes state that no tax evasion or other contravention was identified, and treating the e-way bill expiry alone as sufficient for detention was hyper-technical. The stated conclusion is that detention and continuation of proceedings were improper, favouring the assessee.</description>
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