Penalty not justified for mere expiry of E-Way bill when all other documents in order

Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise (GST Appellate Authority Himachal Pradesh) Rule 138(10) says that validity of e-way bill may be extended within 8 hours from the time of its expiry but in the instant cases the vehicle was practically apprehended in almost 08 to 09 hours of the expiry of the e-way bill, primafacie it appears that, the appellant has been not given reasonable opportunity to update the Part-A of e-way bill. It was noted that Part-B of the e-way bill was duly filled which puts to rest on any doubts about the intention of the appellant...