https://www.taxtmi.com/caselaws?id=799961 Expired e-way bills, without evidence of tax evasion or discrepancies in the goods, did not justify detention, tax and penalty under Section 129 of the CGST Act. Section 129 addresses contraventions during transportation, while Rule 138(10) prescribes e-way bill validity. The consignment was supported by invoices, lorry receipt, e-way bills and a test certificate, and physical verification found no discrepancy. The sole defect arose from expiry caused by an incorrect destination entry. The distinction between substantive contraventions and minor procedural lapses supported setting aside the integrated tax and penalty. en-us Mon, 28 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799961 Expired e-way bills, without evidence of tax evasion or discrepancies in the goods, did not justify detention, tax and penalty under Section 129 of the CGST Act. Section 129 addresses contraventions during transportation, while Rule 138(10) prescribes e-way bill validity. The consignment was supported by invoices, lorry receipt, e-way bills and a test certificate, and physical verification found no discrepancy. The sole defect arose from expiry caused by an incorrect destination entry. The distinction between substantive contraventions and minor procedural lapses supported setting aside the integrated tax and penalty. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799961