Expired e-way bills and vehicle number mismatches can attract transport penalties where circumstances establish an intention to evade tax.
Case-Laws
GST
An expired e-way bill is treated as no e-way bill for transport under section 129(1) of the CGST/UPGST Acts read with rule 138 of the CGST Rules. Fiscal penalties are civil liabilities and do not require mens rea unless the provision incorporates it, but the department must show an intention to evade tax under section 129, which may be inferred from surrounding circumstances. An incomplete e-way bill raises a rebuttable presumption of that intention. Penalty applied where Part-B showed a different vehicle number and the breakdown explanation lacked reliable contemporaneous support, although the goods, invoice and consignment note were otherwise in order.
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