No scope of tax evasion merely on account of expiry of e-way bill

Tvl.Thiruvannamalaiyar Transport Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that the expiry of e-way bill doesn’t create any scope of tax evasion. Accordingly, there can be no revenue loss in absence of tax evasion. Only penalty up to INR 5000 can be levied. Facts- Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari, call for the records of the second respondent herein in his proceeding in GDN No.4554/2022-23 and quash the proceeding dated 08/12/2022 passed therein and pass such further or other order or orders a...