The Supreme Court has stated that failure to extend an e-way bill does not automatically imply tax evasion, especially when the failure to deliver goods within the validity period of the e-way bill was due to external factors such as traffic congestion. A Bench of Justices Dinesh Maheshwari and Hrishikesh Roy dismissed the Revenue Department’s
Supreme Court Slaps Fine on GST Officials For Penalising Delivery of Goods Beyond E-way Bill Period Due to Traffic Jam- Know More
