Goods in transit cannot be detained for e-way bill expiry if no intent to evade Tax

Hanuman Ganga Hydroprojects Private Limited Vs Joint Commissioner (Calcutta High Court)

The issue in this appeal is whether the authorities were justified in imposing tax and penalty on the ground that, at the time of interception, the validity period of the E-Way bill stood expired.

Though the learned Advocate for the petitioner disputed the exact time of interception of the vehicle carrying the Hydraulic Mobile Crane but the fact remains that at the time of interception,

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