https://www.taxtmi.com/caselaws?id=800262 Expiry of an e-way bill, by itself, is a procedural or documentary lapse and does not sustain a penalty for movement of goods where no independent evidence establishes an intention to evade tax. Valid tax documents, interception near the declared destination, and absence of discrepancies in the goods or underlying transaction weigh against penalty. Diversion of goods, fictitious transactions, suppressed tax liability, or other deliberate evasion must be supported by material evidence. en-us Mon, 28 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800262 Expiry of an e-way bill, by itself, is a procedural or documentary lapse and does not sustain a penalty for movement of goods where no independent evidence establishes an intention to evade tax. Valid tax documents, interception near the declared destination, and absence of discrepancies in the goods or underlying transaction weigh against penalty. Diversion of goods, fictitious transactions, suppressed tax liability, or other deliberate evasion must be supported by material evidence. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800262