E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed

E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
Case-Laws
GST
E-way bill rules permit validity extensions in exceptional circumstances and provide a further eight-hour window after expiry to seek extension. Transport after that period may justify detention and penalty, but a brief delay in renewing the e-way bill does not necessarily warrant a 200% penalty. Where interception occurred shortly after the additional extension window, comparable decisions supported relief while recognising that the lapse could still attract a nominal sanction. The 200% penalty orders were set aside, subject to payment of a token fine and refund of the balance penalty deposit.
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