Penalty for expired e-way bill Quashed as Intent to Evade Tax not Established

Aa Plastics Pvt Ltd Vs Additional Commissioner (Allahabad High Court) In this case, the petitioner, a manufacturer and supplier of LD polythene sheets and bags, challenged the order dated 16.03.2022 passed by the Additional Commissioner, arising from the detention of goods and levy of penalty under GST law. The petitioner’s goods were dispatched on 05.08.2021 and were in transit when they were detained on 09.08.2021 because the e-way bill had expired. The petitioner explained that the delay occurred as the truck driver diverted to his native place without informing the consignor or consignee...