https://www.taxtmi.com/highlights?id=104006 E-way bill rules permit validity extensions in exceptional circumstances and provide a further eight-hour window after expiry to seek extension. Transport after that period may justify detention and penalty, but a brief delay in renewing the e-way bill does not necessarily warrant a 200% penalty. Where interception occurred shortly after the additional extension window, comparable decisions supported relief while recognising that the lapse could still attract a nominal sanction. The 200% penalty orders were set aside, subject to payment of a token fine and refund of the balance penalty deposit. en-us Mon, 21 Sep 2026 08:57:05 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104006 E-way bill rules permit validity extensions in exceptional circumstances and provide a further eight-hour window after expiry to seek extension. Transport after that period may justify detention and penalty, but a brief delay in renewing the e-way bill does not necessarily warrant a 200% penalty. Where interception occurred shortly after the additional extension window, comparable decisions supported relief while recognising that the lapse could still attract a nominal sanction. The 200% penalty orders were set aside, subject to payment of a token fine and refund of the balance penalty deposit. Highlights GST Mon, 21 Sep 2026 08:57:05 +0530 https://www.taxtmi.com/highlights?id=104006