Mere E-Way Bill Expiry Does Not Establishes Intention to Evade Taxes

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...