Expired E-way Bill Shouldn't Halt Goods if Between Registered Dealers with Complete Documents; Obtain Undertaking Instead.

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Full Text of the Document

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....Release of seized goods - expired E-way bill - In a case where there is no doubt that a transaction is made between two registered dealers and is covered by the necessary documents including the e-way bill even if the e-way bill has expired just prior to the date of entry into the State, such goods ought not to be stopped and instead an undertaking should be taken from the buyer or the seller and intimation should be provided to the assessing officer of both the parties before whom the buyer or seller may appear to make necessary compliance. Any hindrance in the movement of goods or fray amounts to an obstacle of the development of the nation. - HC....