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Mere E-Way Bill Expiry Does Not Establishes Intention to Evade Taxes
Case Law Details
- Case Name
- Govind Alloys Pvt. Ltd Vs State of Gujarat (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Govind Alloys Pvt. Ltd Vs State of Gujarat (Gujarat High Court)
The Hon’ble Gujarat High Court (“the High Court”) in the case of M/s. Shree Govind Alloys Pvt. Ltd. v. State of Gujarat (R/Special Civil Application No. 23835 of 2022) dated December 01, 2022, held that mere expiry of e-way bill during transit of vehicle cannot be a valid ground for detention and seizure.
Facts:
M/s. Shree Govind Alloys Pvt. Ltd. (“the Petitioner”) hired transporter for transporting goods and generated e-way bill for such transportation. Unfortunately, the vehicle was not in motorable condition due to wh...
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