Expired E-way bill does not mean that such movement is meant for tax evasion.

Case Details:

Issue- In the above case, the petitioner has challenged the impugned detention order passed by the respondent authority stating that there was an expired e-way bill carried on during the movement of goods and truck was detained.

Held- It was held that the expiry of E-way bill does not create any scope for evasion. Absent evasion, there can be no revenue loss. It has been made clear that in cases of such nature penalty upto Rs.5,000/- per act shall be levied. Accordingly, Petitioner was directed to pay Rs. 5000/- and respondent authority was directed to release the truck on payment.