Appellate Authority Reviews 200% Penalty for Expired E-way Bill; Must Evaluate Delay Explanation and Relevant Facts.

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....Levy of penalty at the rate of 200% - expired E-way bill - it is appropriate, that the appellate authority look into the matter, specifically the genuineness of the explanation put forth by the petitioner in regard to the on-road delay allegedly suffered by the consignment, and take a considered view, after taking into account all applicable facts and circumstances as well as the Circulars issued, as applicable and in accordance with law. - HC....