No tax evasion can be presumed on mere non-extension of validity of e-way bill due to traffic blockage and agitation

Last updated: 24 January 2022

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court of India in Assistant Commissioner ST & Ors. v. Satyam Shivam Papers Pvt. Ltd. [Special Leave to Appeal (C) No(s). 21132/2021 dated January 12, 2022] affirmed the judgment passed by the Hon'ble Telangana High Court and held that, tax evasion cannot be presumed on mere non-extension of validity of e-way bill by the assessee due to traffic blockage and agitation, for which the Revenue Authority is responsible for not providing smooth passage of traffic. Further, imposed a sum of INR 69,000/- on the Revenue Department towards the cost payable to the assessee, and to be recovered, directly from the persons responsible.

Citation :
Special Leave to Appeal (C) No(s). 21132/2021 dated January 12, 2022