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

Please become a Premium member. If you are already a Premium member, login here to access the full content.