GST: E-way bill expiry- No penalty in absence of evidence questioning appellant’s bona fides

Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the goods on the ground that the e-way bill had expired on 8th May, 2022 at 11:59 AM. The explanation given by the appellant was that it was a Sunday and the consignee had given instructions to unload the goods at a different location within the same area and in this regard the a...