E-way Bill Expiry During Stock Transfer Not Grounds for Detention When No Tax Evasion Intent Proven
Case-Laws
GST
HC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained goods citing e-way bill expiration, petitioner demonstrated goods were part of legitimate stock transfer between units, not a sale transaction. Driver's delay was documented through contemporaneous letter explaining personal emergen
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