Expiration of e-way bill and minor negligence will not amount to tax evasion


Last updated: 12 September 2022

Court :
Madhya Pradesh High Court

Brief :
The Hon'ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324 of 2022, dated August 10, 2022] directed the assessing authority to refund back the penalty charged from the assessee because of the mere expiration of the e-way bill just by few hours as it did not amount to tax evasion, fraudulent intent or gross negligence.�

Citation :
Writ Petition No. 12324 of 2022, dated August 10, 2022

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Bimal Jain
Published in GST
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