LatestCorporate Compliance 18 October 2026
Expired E‑Way Bills Not Treated as Tax Evasion Penalty
India’s tax tribunal ruled that the mere expiry of electronic way‑bills does not prove an intent to evade tax, so penalties under Section 129 cannot be imposed solely for overdue e‑way bills. The decision clarifies compliance expectations and eases penalties for businesses facing billing glitches.
The tribunal clarified that a lapsed e‑way bill alone is insufficient to show tax‑evade intent, removing automatic Section 129 penalties.
- No penalty solely for expiry of e‑way bills
- Intent, not technical lapse, determines liability
- Businesses gain protection against undue fines
Read the full ruling here.
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