Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.

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....Rule 138 permits extension of an e-way bill only within eight hours after expiry and does not authorise a fresh e-way bill on the same invoice. A second bill generated after expiry may be treated as fraudulent where the claimed vehicle breakdown, repair, and subsequent goods movement lack reliable evidence. Unexplained delay, a different loading location, and modification of invoice details to generate another bill are indicators supporting an inference of intent to evade tax on a preponderance of probabilities. Such transportation may attract penalty under section 129.....