Imposition of penalty/ tax for failure to re-validate e-way bill without finding of evasion is unjustified

Sanskruthi Motors Vs Joint Commissioner (Kerala High Court) Held that the officer was duty bound to consider the explanation offered by the petitioner for the expiry of the e-way bill. Hence, imposition of penalty/ tax on allegation that there was ample time to revalidate the e-way bill not justified as there was no finding of any attempt to evade tax. Facts- The petitioner is in the business of transportation of goods. It has an agreement with M/s. Tata Motors Limited for the transportation of commercial and passenger vehicles and chassis, which are driven to various destinations as required ...