An expired e-way bill alone does not amount to tax evasion. - Madras High Court allows statutory appeal U/s 107 after almost 8 months of delay. 🚛⚖️

Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155

A) Facts of the Case (with Timeline)
• On 18.01.2022, at 5:47 PM, the Assessee generated an e-way bill for transporting imported goods from Chennai port to their factory in Pondicherry. The bill was valid until 5:47 PM on 19.01.2022.