GST: Vehicle cannot be seized For Want of Second E-Way Bill if First Was Valid

Assistant Commissioner Vs Ashok Kuamr Sureka (Calcutta High Court)

We need not go into the controversy as to whether there was a break down of the vehicle, etc. The case has to be approached by considering the bona fides of the transaction as to whether the case warrants detention of the goods and collection of tax and penalty. Admittedly, the first e-way bill dated 7th September 2019 was valid up to 9th September 2019. Therefore, in the absence of second e-way bill, the tax authorities at Durgapur could not have intercepted

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