Blog No. 14: detention in case of expiry of e-way bill

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NE EQUIPMENT SOLUTIONS PVT. LTD. VERSUS THE STATE OF TRIPURA AND OTHERS, Tripura HC WP(C) No. 577 of 2021(8)

In the said judgement, it is held by Hon’ble Tripura High Court that if the E-way bill has expired, detention of the vehicle should not be done based on following:

  1. When the validity of E-way Bill has expired on account of ๐ฎ๐ง๐Ÿ๐จ๐ซ๐ž๐ฌ๐ž๐ž๐ง ๐š๐ง๐ ๐ฎ๐ง๐ž๐ฑ๐ฉ๐ž๐œ๐ญ๐ž๐ ๐๐ž๐ฅ๐š๐ฒ;
  2. When the ๐Ÿ๐š๐ฎ๐ฅ๐ญ ๐ข๐ฌ ๐ญ๐ž๐œ๐ก๐ง๐ข๐œ๐š๐ฅin nature;
  3. When there is no deliberate tax evasion and only few technical or minor defects are there which manifest ๐ง๐จ ๐ข๐ง๐ญ๐ž๐ง๐ญ๐ข๐จ๐ง ๐ญ๐จ ๐ž๐ฏ๐š๐๐ž ๐ญ๐š๐ฑ;

When the ๐ญ๐š๐ฑ ๐ก๐š๐ฌ ๐›๐ž๐ž๐ง ๐Ÿ๐ฎ๐ฅ๐ฅ๐ฒ ๐๐ข๐ฌ๐œ๐ก๐š๐ซ๐ ๐ž๐ on the goods which are transported

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