https://www.taxtmi.com/caselaws?id=799795 Transport of goods with an expired e-way bill that records a wholly different vehicle fails the requirement for prescribed transit documents. Part B must contain correct vehicle particulars, and the limited relaxation for minor one- or two-character errors does not cover substitution of an entirely different vehicle. An incomplete or incorrect e-way bill creates a rebuttable presumption of intent to evade tax, assessed from surrounding circumstances. Where alleged diversion and delay lack a timely explanation or credible supporting material, that presumption remains unrebutted and penalty is sustainable. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799795 Transport of goods with an expired e-way bill that records a wholly different vehicle fails the requirement for prescribed transit documents. Part B must contain correct vehicle particulars, and the limited relaxation for minor one- or two-character errors does not cover substitution of an entirely different vehicle. An incomplete or incorrect e-way bill creates a rebuttable presumption of intent to evade tax, assessed from surrounding circumstances. Where alleged diversion and delay lack a timely explanation or credible supporting material, that presumption remains unrebutted and penalty is sustainable. Case-Laws GST Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799795