High Court Rules No Tax or Penalties on Returning Goods for Repairs with Expired E-Way Bill, No Tax Evasion Found.

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....Return of goods for repairs originally meant for export - Expiry of e-way bill - the eight hour period for extension of the validity fo e-way bill had expired - High Court observed that, there is no allegation of any evasion of tax rather it is not disputed that the goods were being transported under a cover of challan to the factory of the appellants for carrying out repairs - it is not a fit case where tax and penalty should have been levied on the appellants - HC....