Expiry of E-Way Bill AND Mens Rea: Technical Violation Alone Insufficient for Penalty Imposition

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....ented Petitioner's Arguments The learned counsel appearing on behalf of the petitioner made the following submissions: * The vehicle was accompanied by two e-Invoices and two E-Way Bills, and the goods matched the description in these documents. * The only discrepancy found at the time of detention was that one of the E-Way Bills had expired. * Apart from this discrepancy, there was no finding regarding the petitioner's intention to evade tax. * The petitioner provided documents indicating that the vehicle had broken down, evidenced by a letter from the mechanic who repaired it and a 'fast tag' chart tracing the movement of the goods. * The authorities did not consider these documents. * The petitioner relied o....

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....t of the petitioner to evade tax. * The documents relied upon by the petitioner were not considered by the authorities. * The authorities focused solely on the expiry of the E-Way Bill and the lack of explanation from the petitioner regarding the fresh generation of the E-Way Bill. * However, the goods in the vehicle were covered by two e-Invoices and two E-Way Bills, and only one E-Way Bill had expired. * There was no dispute regarding the consignor, consignee, or the description of the goods in the vehicle. * The authorities could not indicate any intention on the part of the petitioner to evade tax in relation to the e-Invoices and E-Way Bills. * While the petitioner committed a technical violation by not generating a fresh E....