Mere expiry of E-way Bill does not create any scope for evasion
Last updated: 02 February 2023
Court :
Madras High Court
Brief :
The Hon’ble Madras High Court in Tvl. Thiruvannamalaiyar Transport v. the Deputy State Tax Officer & Anr. [W.P. No. 32960 of 2022 and WMP. No. 32361 of 2022 in W.P. No. 32960 of 2022 dated December 13, 2022] has set aside the detention order passed against the assessee on the grounds of expiry of E-way bill. Held that, mere expiry of E-way bill does not create any scope for evasion, hence, in absence of evasion, there cannot be any loss to the Revenue Department. Further directed the Revenue Department to release the truck with the consignment on payment of penalty of INR 5,000/- by the assessee.
Citation :
W.P. No. 32960 of 2022 and WMP. No. 32361 of 2022 in W.P. No. 32960 of 2022 dated December 13, 2022
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Bimal Jain
Published in GST
Views : 341
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