https://www.taxtmi.com/caselaws?id=797916 Detention and penalty for alleged reuse of e-way bills require an established contravention supported by cogent evidence. Where goods match the accompanying invoices, e-invoices and e-way bills in description, quantity, value and ownership, a vehicle's second verification on the same day does not by itself prove that the goods were previously delivered or re-transported. An undisproved repair bill and driver's explanation cannot be displaced by suspicion alone. In the absence of independent evidence of e-way bill reuse or intent to evade tax, detention and penalty proceedings are unsustainable, and the deposited amount is refundable in accordance with law. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797916 Detention and penalty for alleged reuse of e-way bills require an established contravention supported by cogent evidence. Where goods match the accompanying invoices, e-invoices and e-way bills in description, quantity, value and ownership, a vehicle's second verification on the same day does not by itself prove that the goods were previously delivered or re-transported. An undisproved repair bill and driver's explanation cannot be displaced by suspicion alone. In the absence of independent evidence of e-way bill reuse or intent to evade tax, detention and penalty proceedings are unsustainable, and the deposited amount is refundable in accordance with law. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797916