https://www.taxtmi.com/caselaws?id=471934 E-way bill expiry alone, where goods and accompanying documents show no discrepancy in quality, quantity or description, does not justify detention, seizure or penalty under Section 129(3) of the CGST Act. Transfer of the remaining consignment to another vehicle and the time consumed in shifting goods explained the expiry after the e-way bill had been updated. In the absence of material indicating tax evasion, the penalty proceedings lacked justification, and the detention, seizure and penalty orders were quashed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 24 Sep 2026 10:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471934 E-way bill expiry alone, where goods and accompanying documents show no discrepancy in quality, quantity or description, does not justify detention, seizure or penalty under Section 129(3) of the CGST Act. Transfer of the remaining consignment to another vehicle and the time consumed in shifting goods explained the expiry after the e-way bill had been updated. In the absence of material indicating tax evasion, the penalty proceedings lacked justification, and the detention, seizure and penalty orders were quashed. Case-Laws GST Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471934