https://www.taxtmi.com/caselaws?id=801417 Section 129(1)(a) permits detention and penalty where goods are transported in contravention of GST requirements, without requiring proof of intent to evade tax. The obligation is civil and statutory. Rule 138(10) allows an e-way bill's validity to be extended within the prescribed period; failure to obtain an extension leaves transport after expiry non-compliant. Where the vehicle remained in transit nearly three days after expiry, unsupported GPS material and unreliable repair records did not establish a credible breakdown. Circular No. 64 did not exempt transport under an expired e-way bill from Section 129 proceedings. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801417 Section 129(1)(a) permits detention and penalty where goods are transported in contravention of GST requirements, without requiring proof of intent to evade tax. The obligation is civil and statutory. Rule 138(10) allows an e-way bill's validity to be extended within the prescribed period; failure to obtain an extension leaves transport after expiry non-compliant. Where the vehicle remained in transit nearly three days after expiry, unsupported GPS material and unreliable repair records did not establish a credible breakdown. Circular No. 64 did not exempt transport under an expired e-way bill from Section 129 proceedings. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801417