https://www.taxtmi.com/caselaws?id=799638 Expiry of an e-way bill alone does not justify detention, tax or penalty under Section 129(3) unless material supports an inference of intent to evade tax. Breach of e-way bill requirements is insufficient where invoices, transport documents and e-way bill particulars consistently identify the goods and physical verification finds no discrepancy in description, quantity, value or tax. An unrebutted explanation that a vehicle breakdown during the Covid-19 lockdown caused expiry, without independent enquiry or contrary evidence, prevents an adverse inference of tax evasion. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799638 Expiry of an e-way bill alone does not justify detention, tax or penalty under Section 129(3) unless material supports an inference of intent to evade tax. Breach of e-way bill requirements is insufficient where invoices, transport documents and e-way bill particulars consistently identify the goods and physical verification finds no discrepancy in description, quantity, value or tax. An unrebutted explanation that a vehicle breakdown during the Covid-19 lockdown caused expiry, without independent enquiry or contrary evidence, prevents an adverse inference of tax evasion. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799638