{"id":77015,"date":"2026-10-17T05:20:35","date_gmt":"2026-10-17T05:20:35","guid":{"rendered":""},"modified":"2026-10-17T05:20:35","modified_gmt":"2026-10-17T05:20:35","slug":"expired-e-way-bill-transport-attracts-gst-detention-penalties-without-proof-of-any-tax-evasion-intent-being-required","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77015","title":{"rendered":"Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required."},"content":{"rendered":"<p>Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required.<br \/>Case-Laws<br \/>GST<br \/>Section 129(1) of the GST Act applies where goods in transit are transported or stored contrary to the Act or Rules; proof of intent to evade tax is not a condition for detention or penalty because the provision addresses breach of a civil obligation and does not require mens rea. Transportation under e-way bills that had expired remained non-compliant where the asserted vehicle breakdown lacked supporting evidence and no extension or amendment was sought. Stock-transfer documentation and e-invoices did not cure the e-way bill lapse, while circular-based exceptions applied only to consignments accompanied by valid e-way bills. Penalties were sustained.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105116\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required.Case-LawsGSTSection 129(1) of the GST Act applies where goods in transit are transported or stored contrary to the Act or Rules; proof &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77015","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77015"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77015\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}