GSTAT says Expiry of E-Way Bill Alone Cannot Sustain GST Penalty

OM Fuels transported goods from Gujarat to Ayodhya under a valid tax invoice and e-way bill. The e-way bill expired at 11:59 PM on 22 October 2025, while the vehicle was intercepted at about 6:00 AM on 24 October. GSTAT held that the long-distance movement, delay and expiry of the e-way bill did not, without more, establish deliberate evasion.