Goods cannot be detained if expired E-way Bill extended before detention order

Ram Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court) In so far as the present case is concerned, the document at Annexure -A series would confirm that the goods were tax paid and thus the exercise had to be regulated under the provisions of Section 129(1 )(b) which provides for a lenient applicability of the penal provisions and understandably because the tax amount on the goods has already been paid by the dealer. Perhaps this important aspect of the matter has eluded the assessing authority while carrying out the exercise. In our opinion the entire exercise is dehors the prov...