Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted.

Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted. https://www.taxtmi.com/highlights?id=104128 Section 129(3) detention and penalty provisions should not be applied solely because an e-way bill has expired where invoices and transport documents are accurate. An unrebutted vehicle breakdown, coupled with no independent enquiry, does not support an adverse inference that goods were moved to evade tax. In these circumstances, expiry alone does not establish intent to evade tax, and detention, consequential tax and penalty cannot be sustained; deposited amounts are refundable in accordance with law. en-us Thu, 24 Sep 2026 08:27:07 +0530 Thu, 24 Sep 2026 08:27:13 +0530 TaxTMI RSS Generator Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted. https://www.taxtmi.com/highlights?id=104128 Section 129(3) detention and penalty provisions should not be applied solely because an e-way bill has expired where invoices and transport documents are accurate. An unrebutted vehicle breakdown, coupled with no independent enquiry, does not support an adverse inference that goods were moved to evade tax. In these circumstances, expiry alone does not establish intent to evade tax, and detention, consequential tax and penalty cannot be sustained; deposited amounts are refundable in accordance with law. Highlights GST Thu, 24 Sep 2026 08:27:07 +0530 https://www.taxtmi.com/highlights?id=104128