No Tax Evasion on Mere Non-Extension of Validity of E-Way Bill: Telangana HC

Satyam Shivam Papers Pvt. Ltd. Vs Asst. Commissioner ST (Telangana High Court) It was the duty of 2nd respondent to consider the explanation offered by petitioner as to why the goods could not have been delivered during the validity of the e-way bill, and instead he is harping on the fact that the e-way bill is not extended even four (04) hours before the expiry or four (04) hours after the expiry, which is untenable. The 2nd respondent merely states in the counter affidavit that there is clear evasion of tax and so he did not consider the said explanations. This is plainly arbitrary and illeg...