https://www.taxtmi.com/caselaws?id=799395 E-way-bill validity may be extended in exceptional circumstances, including through a further eight-hour period after expiry. For goods in transit, a penalty for an expired e-way bill should account for otherwise valid accompanying documents, a short technical delay in obtaining extension, and absence of intent to evade tax. A rigid 200% penalty is disproportionate where interception follows shortly after the extension window; in such circumstances, a token fine and refund of the excess penalty are appropriate. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 21 Sep 2026 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799395 E-way-bill validity may be extended in exceptional circumstances, including through a further eight-hour period after expiry. For goods in transit, a penalty for an expired e-way bill should account for otherwise valid accompanying documents, a short technical delay in obtaining extension, and absence of intent to evade tax. A rigid 200% penalty is disproportionate where interception follows shortly after the extension window; in such circumstances, a token fine and refund of the excess penalty are appropriate. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799395