https://www.taxtmi.com/caselaws?id=799624 Section 129 penalty may be imposed where goods move under a second e-way bill generated on the same invoice after the original bill expires without a timely extension. Rule 138 requires an e-way bill before movement, while Rule 138(10) permits extension only within eight hours after expiry and does not authorise a later replacement bill. A materially altered invoice number, unsubstantiated vehicle-breakdown claims, unexplained route delay and change in loading location may support, on a preponderance of probabilities, an inference of fraud, deception and intent to evade tax. On those facts, the penalty was warranted. en-us Mon, 21 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799624 Section 129 penalty may be imposed where goods move under a second e-way bill generated on the same invoice after the original bill expires without a timely extension. Rule 138 requires an e-way bill before movement, while Rule 138(10) permits extension only within eight hours after expiry and does not authorise a later replacement bill. A materially altered invoice number, unsubstantiated vehicle-breakdown claims, unexplained route delay and change in loading location may support, on a preponderance of probabilities, an inference of fraud, deception and intent to evade tax. On those facts, the penalty was warranted. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799624