Detention and penalty order quashed due to expired e-way bill; valid new e-way bill presented before seizure order

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....The HC quashed the detention and penalty order concerning the seized goods due to the expiration of the initial e-way bill. The petitioner had generated and presented a subsequent valid e-way bill prior to the issuance of the seizure and penalty order. The authorities failed to consider the new e-way bill and did not establish any intent to evade tax. Consequently, the impugned order was held unsustainable in law, resulting in the petition being allowed and the seizure and penalty order set aside.....