LatestCorporate Compliance 18 October 2026
Tax Penalty Clarified: No Intent Needed for Expired E‑Way
The appellate court ruled that the mere expiry of an e‑way bill does not prove intent to evade tax, so penalties under Section 129 cannot be levied solely on that basis, emphasizing that intent must be explicitly established.
Key ruling: The court clarified that expiry of an e‑way bill alone does not show intent to evade tax, so Section 129 penalties cannot be imposed just for expiration.
- Intent must be proven, not inferred from procedural lapses.
- Businesses gain clearer guidance on handling expired e‑way bills.
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