https://www.taxtmi.com/article/detailed?id=17509 An expired e-way bill does not by itself establish tax evasion, but expiry coupled with a vehicle wholly different from that recorded in Part B, unexplained delay or route deviation, and absent contemporaneous evidence may constitute substantive transit-documentation non-compliance. Part B must identify the vehicle actually transporting the goods and must be updated after transshipment. Minor-error relaxation does not automatically cover a complete vehicle mismatch. Credible records are required to rebut the presumption arising from movement without a complete and valid e-way bill. en-us Sat, 03 Oct 2026 09:34:47 +0530 Sat, 03 Oct 2026 09:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17509 An expired e-way bill does not by itself establish tax evasion, but expiry coupled with a vehicle wholly different from that recorded in Part B, unexplained delay or route deviation, and absent contemporaneous evidence may constitute substantive transit-documentation non-compliance. Part B must identify the vehicle actually transporting the goods and must be updated after transshipment. Minor-error relaxation does not automatically cover a complete vehicle mismatch. Credible records are required to rebut the presumption arising from movement without a complete and valid e-way bill. Articles Goods and Services Tax - GST Sat, 03 Oct 2026 09:34:47 +0530 https://www.taxtmi.com/article/detailed?id=17509