GST Case Digest: Important Case Laws on E-Way Bill

The E-Way Bill system is for Goods and Services Tax ( GST ) registered person/enrolled transporter for generating the way bill (a document to be carried by the person in charge of conveyance) electronically on commencement of movement of goods exceeding the value of Rs. 50,000 in relation to supply or for reasons other than supply or due to inward supply from an unregistered person.

It is generated on the GSTN (GST Network) portal and is required for all inter-state movements of goods. E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track the movement of goods and check tax evasion.

Rule 138 of the Central Goods and Services Tax (CGST) Rules, 2017 provides for the e-way bill mechanism and in this context, it is important to note that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.

The introduction of the GST E-way bill aimed to streamline the transportation of goods and reduce the time and effort involved in obtaining permits and other documents for each consignment. It also helps the government in monitoring the movement of goods and ensure that taxes are paid correctly.

However, there have been several cases where the provisions and application of the provisions of the E-Waybill have been challenged in court.

Important decisions relating to such issues before various High Courts with regard to e-waybills are given below —

Expiry of E-Waybill - Attachment, Detention, and Penalty

Penalty Demand after 7 Days of Detention for Expiry of E-way Bill invalid: Madras HC quashes GST Demand & Detention (Deepam Roadways Represented by its Manager C.M.Babu vs The Deputy State Tax Officer- 2023 TAXSCAN (HC) 237)

A Single Bench of the Madras High Court quashed the GST demand and detention order holding that the penalty demand after 7 days of detention for the expiry of the E-way bill would be invalid.

Expiry of E-way Bill does not Create Scope for Evasion, No Revenue Loss: Madras HC sets aside order demanding Penalty (Tvl. Thiruvannamalaiyar Transport vs Deputy State Tax Officer - 2023 TAXSCAN (HC) 233)

The High Court (HC) of Madras set aside the order demanding a penalty since the expiry of the E-way bill does not create scope for evasion and there is revenue loss. “Mere delivery of the goods at a place other than those mentioned in the documents would not render the transaction as an evasion or abetment of evasion”, the court held.  An instruction issued by the Tamil Nadu Government is also relevant in this regard.

GST Demand and Detention of Vehicle on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy for Release of Guarantee Deposit (M/s Shivam HiTech Steels Pvt. Ltd vs State of Jharkhand -   2022 TAXSCAN (HC) 1094)

The Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan at Jharkhand High Court has recently directed the petitioner, M/s Shivam HiTech Steels Pvt. Ltd to seek available alternative remedies in the writ petition against the impugned GST Demand and Detention of Vehicle on expiry of e-way bill.

Detention of Vehicle and GST Demand on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy (M/s BURNPUR POLYFABS PVT. LTD vs The State of Jharkhand - 2022 TAXSCAN (HC) 1081)

The Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan at Jharkhand High Court has recently directed the petitioner, M/s Shivam HiTech Steels Pvt. Ltd to seek available alternative remedies.

Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill: Gujarat HC (SHREE GOVIND ALLOYS PVT. LTD. vs STATE OF GUJARAT - 2022 TAXSCAN (HC) 997)

The Gujarat High Court has recently set aside the detention order of trucks of Shree Ram Road Carriers, as the demand and detention were based merely on the assumption of tax evasion from the expiry of the E-Way Bill.

GST: All Documents produced except the reason for the delay in Transportation of Goods, Penalty not justifiable for mere expiry of E-Way Bill, rules Delhi HC (NIRMAL KUMAR MAHAVEER KUMAR vs COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX - 2022 TAXSCAN (HC) 662)

The Delhi High Court has held that the penalty for the mere expiry of an e-way bill is not justifiable when all documents produced except the reason for the delay in the transportation of goods are not stated.        

Delay of Few Hours of Expiry of Tenure of E-Way Bill was not to evade Tax: Madhya Pradesh HC (DAYA SHANKER SINGH vs STATE OF MADHYA PRADESH - 2022 TAXSCAN (HC) 650)

The High Court of Madhya Pradesh has held that the delay of a few hours of expiry of tenure of E- the way bill was not to evade tax. The petitioner was not found guilty of any fraudulent intent or gross negligence.

GST: Officer duty bound to consider the explanation for Expiry of E-way Bill u/s 129 CGST, rules Kerala HC (SANSKRUTHI MOTORS vs JOINT COMMISSIONER - 2022 TAXSCAN (HC) 643)

A Single Bench of Kerala High Court held that the reason for invoking Section 129 of the Central Goods and Service Tax (CGST) Act when the E-way bill has expired then the officer is duty bound to consider the explanation offered by the petitioner for the expiry of the E-way bill.

GST: Tripura High Court releases Machinery detained due to Expiry of E-Way Bill (NE Equipment Solutions Pvt. Ltd. vs The State of Tripura and others - 2021 TAXSCAN (HC) 559)

The Tripura High Court released the  Machinery detained due to the expiry of the E-Way bill on an undertaking that if any tax or Penalty is crystallized the same would be discharged.

GST: Tripura High Court reduces Penalty amount to Rs. 10,000 for E-Way Bill Expiry (M/S Sri Gopikrishna Infrastructure Pvt. Ltd vs The State of Tripura and Ors)

The Tripura High Court deleted the penalty equal to the tax amount for E-way Bill Expiry and imposed Rs. 10,000/- as a penalty.

E-Way Bill Expired during Transit: Gujarat HC Quashes Penalty and Demand Orders for Want of “Ill-Intent” (ORSON HOLDINGS COMPANY LIMITED & 1 other(s) Vs UNION OF INDIA & 2 other(s) - 2023 TAXSCAN (HC) 217)

In a significant ruling, a division bench of the Gujarat High Court has held that the assessee does not have ill intent to evade GST as the e-way bill expired during the transit.

Validity of Unloading of Goods after the expiry of E-Way Bill may be extended for 8 hours which reached the destination before the expiry of E-way Bill: Karnataka HC (M/S HEMANTH MOTORS vs STATE OF KARNATAKA - 2020 TAXSCAN (HC) 104)

The Karnataka High Court held that the validity of the Unloading of goods after the expiry of the E-way bill may be extended for 8 hours before reaching the destination before the expiry of the E-way bill.

GST: Gujarat HC upholds Provincial Attachment of Bank Accounts accused involved in bogus billing and fake generation of E­-Way Bill (JSK SONS vs STATE OF GUJARAT - 2020 TAXSCAN (HC) 193)

The Gujarat High Court upheld the provisional attachment of bank accounts accused involved in bogus billing and fake generation of E-­Way bills without the actual physical movement of goods.

Nature of Goods

Teak Sawn Timber is ‘Natural Produce’: Calcutta HC quashes GST Detention Order due to Discrepancy in mentioning ‘Nature of Goods’ in E-Way Bill (Md. Yusuf vs. State Tax Officer, Bureau of Investigation - 2022 TAXSCAN (HC) 1109)

The Calcutta High Court held that Teak Sawn timber is “Natural Produce” and quashed the detention order due to a discrepancy in mentioning “Nature of Goods” in the E-Way Bill, overruling the decision of the Single Bench that writ jurisdiction cannot be invoked for a discrepancy in the E-Way Bill.

Blocking of Generation of E-way bills

Blocking of E-Way Bills of Trucks Seized in case of Smuggling of Liquor in Bihar: Lack of Cooperation by GST Council addressed at Patna HC amidst Bail Hearing (Sanjiv Kumar Rai vs The State Of Bihar - 2022 TAXSCAN (HC) 968)

The Patna High Court, amidst hearing the bail plea of the accused in Sanjiv Kumar Rai vs The State of Bihar [2022 TAXSCAN (HC) 968], observed the lack of cooperation of the GST Council to block the generation of E-way Bills with respect to such trucks which are seized and confiscated in the State of Bihar for smuggling of liquor. The petitioner was denied bail subsequently.

In conclusion, the GST E-Waybill is a crucial tool for the government to monitor the movement of goods and ensure the correct payment of taxes. Despite some challenges in the implementation of the E-Waybill, the courts have upheld its validity and have emphasized the importance of compliance with its provisions.

Goods can’t be Seized merely for Non-mentioning of Vehicle No. in E-Way Bill: Allahabad HC (VSL Alloys (India) Pvt. Ltd. vs State Of U.P. And Another -2018 TAXSCAN (HC) 101)

The Allahabad High Court recently held that mere non-mentioning of the vehicle number of the dealer in Part-B of the E-Way Bill cannot be the reason for the seizure of the Vehicle under the Goods and Services Tax ( GST ) regime.

Error in E-Way Bill due to Technical Glitches, not a ground for avoiding Penalty & Detention: Kerala HC(GARUDA TIMBER TRADERS vs THE ASSISTANT STATE TAX OFFICER - 2018 TAXSCAN (HC) 102)

The Kerala High Court has held that the omission to fill Part B of the E-Way Bill due to technical glitches in the GST portal cannot be treated as a valid ground for avoiding penalty and detention under the Goods and Services Tax (GST) law.

Digital Copy of E-Way Bill sufficient for Transportation under GST: Allahabad HC (M/S Bhumika Enterprises vs State Of U.P. And 3 Others - 2018 TAXSCAN (HC) 103)

The Allahabad High Court in Bhumika Enterprises v. State of U.P & Ors ruled that the consignment need not be supported with the hard copy of the E-way Bill as the current Goods and Services Tax ( GST ) laws permit possession of digital copies. E-way bills can also be stored in electronic form on a mobile phone or another device.

Goods can’t be Seized for Non-Filling of Part B of E-Way Bill transported within a distance of 50 Kms, rules Allahabad HC (Rivigo Services Pvt. Ltd. vs State Of U.P. And 3 Others - 2018 TAXSCAN (HC) 104)

The Allahabad High Court has ruled that the goods cannot be seized for non-filling of Part B of the E-Way Bill transported within a distance of 50 km.

Failure to Fill Part-B of E-Way Bill: SC orders Release of Goods (M/S. GATI KINTETSU EXPRESS PVT. LTD. vs COMMISSIONER COMMERCIAL TAX OF MADHYA PRADESH & ORS. - 2018 TAXSCAN (SC) 101)

While passing an interim relief against a special leave appeal filed against the order of the Madhya Pradesh High Court in Gati Kintetsu Express Pvt. Ltd, the Supreme Court ordered the department to release the goods.

Goods Transported without E-Way Bill: Gujarat HC refuses to release Vehicle since Petitioner is a Habitual Offender (VANRAJBHAI HASMUKHBHAI CHAUHAN vs STATE OF GUJARAT - 2018 TAXSCAN (HC) 110)

A two-judge bench of the Gujarat High Court has held that the goods detained for want of an E-Way Bill cannot be released because the petitioner was found to be a habitual E-way Bill evader.

Allahabad HC quashes Penalty Orders for Goods Transported without E-Way Bill before 1st April (M/S Godrej And Boyce Manufacturing Co. Ltd. vs State Of U.P. And 02 Others - 2018 TAXSCAN (HC) 105)

A Division Bench of Allahabad High Court, while allowing a bunch of petitions has set aside the departmental orders imposing the penalty against the traders for not bringing the E-Way bill for the transportation of goods within the State.

Kerala HC directs GST Dept to release detained Goods as the Discrepancy in E-Way Bill was a Clerical Error (SABITHA RIYAZ vs THE UNION OF INDIA - 2018 TAXSCAN (HC) 106)

In a recent ruling, the Kerala High Court directed the State GST officials to consider the release of goods in view of the CBIC Circular No. 64/38/2018-GST, dated 14th September 2018 since the discrepancy in the E-Way Bill was due to a typographical error.

Goods detained for not uploading Part-B of E-Way Bill can be Released on Furnishing a Bank Guarantee: Kerala HC (M/S. PANEL SOURCE LLP vs THE ASSISTANT STATE TAX OFFICER - 2018 TAXSCAN (HC) 107)

While upholding the constitutionality of Rule 140 of the CGST/SGST Rules, a division bench of the Kerala High Court held that the goods seized for want of Part-B of the E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties.

Non-fulfillment of Part-B of E-Way Bill, not a Minor Omission, Goods can be released by complying with Statutory Mandate: Kerala HC (DAILY EXPRESS vs THE ASSISTANT STATE TAX OFFICER - 2018 TAXSCAN (HC) 108)

The Kerala High Court has once again reiterated that the omission to fulfill Part B of the E-Way Bill cannot be treated as a minor one and in such cases, the goods can only be released after satisfying the statutory conditions.

No Detention of Vehicle for want of E-Way Bill for Transportation of Personal Effects: Kerala HC (KUN MOTOR CO.PVT. LTD. vs ASST. STATE TAX OFFICER - 2018 TAXSCAN (HC) 109)

In a significant ruling, a two-judge bench of the Kerala High Court has held that there cannot be detention of vehicles under the GST regime for not uploading E-Way Bill if the transport relates to personal effects.

Genuine Human Errors in E-Way Bill cannot result in Penalty: Kerala HC (RAI PREXIM INDIA PRIVATE LIMITED vs STATE OF KERALA - 2018 TAXSCAN (HC) 111)

The Kerala High Court has held that penalty cannot be levied under the Goods and Services Tax ( GST ) on the ground of genuine human errors in the E-Way Bill.

E-Way Bill contains Three GST Invoices: Kerala High Court releases Goods on furnishing Simple Bond (STOVE KRAFT PVT LIMITED vs ASSISTANT STATE TAX OFFICER - 2019 TAXSCAN (HC) 104)

In a case where the department detained the vehicle since the dealer generated an e-way bill showing three invoices, the Kerala High Court held that the goods can be released by furnishing a simple bond.

Uttarakhand HC releases Vehicle seized due to Expiry of E-Way Bill (2019 TAXSCAN (HC) 105)

The Uttarakhand High Court has ordered to release of a vehicle seized by the GST department due to the expiry of the E-way bill. The petitioners were allowed to release the vehicle by furnishing a simple bond.

Goods can’t be detained for want of Part-B of E-Way Bill in case of Non-Taxable Supply: Gujarat HC (Rivigo Services Pvt. Ltd. vs State Of U.P. And 3 Others - 2018 TAXSCAN (HC) 104)

A two-judge bench of the Gujarat High Court has held that the department cannot detain the goods on failure to fill Part-B of the E-way Bill if the supply is not taxable under GST.

Goods can’t be detained for Defect in E-Way Bill since there is No Supply: Gujarat High Court (NEUVERA WELLNESS VENTURES PVT LTD vs STATE OF GUJARAT - 2019 TAXSCAN (HC) 106)

A two-judge bench of the Gujarat High Court comprising Justice Harsha Devani and Justice Bhargav D Karia has held that the GST department cannot detain the goods on ground of defect in E-way Bill as there is no supply.

Notice Mandatory while detaining Goods not accompanied with E-Way Bill: Gujarat High Court (SRI KRISHNA TRADERS vs STATE OF GUJARAT - 2019 TAXSCAN (HC) 101)

While granting interim relief to a dealer from Tamilnadu, a two-judge bench of the Gujarat High Court has held that notice under section 129 of the Goods and Services Tax Act is a mandatory condition to detain the goods which are not accompanied by an E-Way bill during the consignment.

If No discrepancy in E-Way Bill or Tax Invoice the conveyance shall be allowed to move further: Gujarat HC quashes Detention Order (INSHA TRADING COMPANY vs STATE OF GUJARAT - 2019 TAXSCAN (HC) 102)

The Gujarat High Court has ruled that, if upon verification of the documents and upon verification of the goods, no discrepancy is found, the conveyance shall be allowed to move further.

Goods Receipt is Valid in Pre-Implementation of E-Way Bill: Allahabad HC quashes Seizure Order (Mudassirun Nisan M/S M.N. Agencies Shahzadpur vs Addl. Commissioner Grade Ii Appeal-I Trade Tax Prayagraj&Anr - 2019 TAXSCAN (HC) 103)

The Allahabad High Court has ruled that, Goods receipt or bill is valid in the pre-implementation period of the E-Way Bill. The Court also said that, State Government has no authority to issue an e-way bill with respect to such transactions, therefore, he says that the seizure as also penalty imposed are not sustainable in law.

Himachal Pradesh GST Appellate Authority sets aside Penalty on Typographical Error in E-Way Bill

The Himachal Pradesh GST Appellate Authority has set aside a penalty imposed by the revenue department merely because of a typographical error in the E-way bill.

Gujarat HC releases Goods detained by GST Department for want of E-Way Bill(M/S HANUMAN TRADING CO vs STATE OF GUJARAT - 2020 TAXSCAN (HC)

The Gujarat High Court has ordered the GST Department to release goods and consignments which were detained for not carrying the E-Way Bill as a result of the wrong interpretation of section 130 of the GST Act.

The difference in Address Shown in Invoice and E-way Bill is not a Serious Mistake: Kerala HC (M. R. TRADERS vs ASSISTANT STATE TAX OFFICER - 2020 TAXSCAN (HC) 261)

The Kerala High Court observed that the difference in the address shown in Invoice and E-way bill is just a clerical mistake and not a serious mistake.

Unblocking of E-way bill is possible only If the due Tax Amounts are Remitted: Kerala HC (P.M.SALEEM vs STATE TAX OFFICER - 2020 TAXSCAN (HC) 260)

The Kerala High Court held that the unblocking of the E-way bill is possible only if the due tax amounts are remitted.

GST: Goods can’t be detained merely on the basis that Consignee mentioned as an Unregistered Person in E-Way Bill, says Kerala HC (ABCO TRADES (P) LTD. vs THE ASSISTANT STATE TAX OFFICER - 2020 TAXSCAN (HC) 208)

The Kerala High Court held that goods can not be detained merely on the basis that the consignee was mentioned as an Unregistered Person in E-Way Bill.

E-way Bill and Delivery Challan necessary for Interstate Delivery of Exempted Goods under GST: Kerala HC upholds Detention of Consignment (MOHAMMED SHEREEF vs THE STATE OF KERALA - 2020 TAXSCAN (HC) 133)

The Kerala High Court while upholding the detention of the consignment by the authorities held that the E-way Bill and Delivery Challan necessary for the Interstate delivery of exempted goods under GST.

Validity of Unloading of Goods after the expiry of E-Way Bill may be extended for 8 hours which reached the destination before the expiry of E-way Bill: Karnataka HC (M/S HEMANTH MOTORS vs STATE OF KARNATAKA - 2020 TAXSCAN (HC) 104)

The Karnataka High Court held that the validity of the Unloading of goods after the expiry of the E-way bill may be extended for 8 hours when reaching the destination before the expiry of the E-way Bill.

GST: Tripura High Court reduces Penalty amount to Rs. 10,000 for E-Way Bill Expiry (M/S Sri Gopikrishna Infrastructure Pvt. Ltd vs The State of Tripura and Ors - 2021 TAXSCAN (HC) 677)

The Tripura High Court deleted the penalty equal to the tax amount for E-way Bill Expiry and imposed Rs. 10000 penalties.

GST: E-Way Bill is mandatory where value of each Invoice individually is lower than ₹ 50k but in aggregate it exceeds ₹ 50k, says Kerala High Court (BON CARGOS PRIVATE LIMITED vs THE ASSISTANT STATE TAX OFFICER - 2021 TAXSCAN (HC) 678)

The High Court of Kerala has ruled that E-Way Bill is mandatory for transporting goods where the value of each invoice is lower than ₹50,000 individually but exceeds ₹ 50,000 when aggregate is calculated.

E-Way Bill not required if the value of goods less than Rs.50,000: Kerala HC orders the release of seized Goods (M/S.BEST SELLERS (COCHIN) PRIVATE LIMITED vs The Assistant State Tax Officer - 2021 TAXSCAN (HC) 679)

The Kerala High Court while ordering the release of goods and vehicles ruled that E-Way Bill is not required if the value of goods is less than Rs.50,000.

Telangana HC directs Authority to Refund the amount paid towards GST and Penalty on the pretext of malpractice, and violation of e-waybill rules (Deputy Commercial Tax Officer vs CGST Act - 2021 TAXSCAN (HC) 680)

The Telangana High Court directed the Authority to Refund the amount paid towards GST and Penalty on the pretext of malpractice, and violation of e-waybill rules.

Mere Non-Extension of Validity of E-Way Bill doesn’t amount to Tax Evasion: Telangana High Court (M/s. Emami Papers Ltd. vs Joint Commissioner - 2021 TAXSCAN (HC) 649)

The Telangana High Court ruled that the mere non-extension of the validity of the e-way bill does not amount to tax evasion.

GST: Tripura High Court directs Release of Ambulances detained for not having E-Way Bill (East India InfoTech Pvt. Ltd. vs The State of Tripura - 2021 TAXSCAN (HC) 583)

The Tripura High Court directed the release of Ambulances detained for not having an E-way bill under the GST Act.

GST Evasion: Gauhati HC refuses Bail to Tax Consultant for allegedly collecting fake invoices, and E-way bills to wrongfully avail ITC (SOURAV BAJORIA vs UNION OF INDIA CENTRAL GOODS AND SERVICE - 2021 TAXSCAN (HC) 238)

The Gauhati High Court refused to grant Bail to the Tax Consultant for allegedly collecting fake invoices, and E-way bills to wrongfully avail of Input Tax Credit (ITC).

GST: E-Way Bill not required for Transportation of ‘Used Personal Vehicle’, rules Kerala High Court (ASSISTANT STATE TAX OFFICER vs VST AND SONS (P) LIMITED - 2021 TAXSCAN (HC) 556)

The Kerala High Court ruled that the E-Way Bill is not required for transportation of a ‘Used Personal Vehicle’.

No GST Evasion on Mere Non-Extension of Validity of E-Way Bill as Traffic blockage due to agitation responsible for not providing smooth passage of Traffic: Supreme Court (ASSISTANT COMMISSIONER (ST) & ORS. vs M/S SATYAM SHIVAM PAPERS PVT. LIMITED & ANR. - 2022 TAXSCAN (SC) 123)

The Supreme Court held that no tax evasion on mere non-extension of Validity of E-Way Bill as traffic blockage due to agitation responsible for not providing smooth passage of traffic.

No Intention to GST Evasion: Calcutta HC quashes Penalty for using Expired E-Way Bill Ashok Kumar Sureka vs Assistant Commissioner - 2022 TAXSCAN (HC) 1117

A single bench of the Calcutta High Court has quashed an order imposing a penalty for the expiry of the e-way bill as it was proved that there was no intention to evade tax on the part of the taxpayer.

GST: Discrepancy in Quantity of Goods mentioned in the E-Way Bill cannot attract Section 129 of CGST Act, rules Punjab & Haryana HC (M/s Raghav Metals vs State of Haryana & Others - 2022 TAXSCAN (HC) 165)

A division bench of the Punjab and Haryana High Court has held that a discrepancy in the number of goods mentioned in the E-Way Bill under GST cannot attract Section 129 of the CGST Act, 2017.

Inadvertent Human Error in E-way Bill: Madhya Pradesh directs GST dept to Impose Minor Penalty (TECHNOSTEEL INFRA PROJECTS PVT. LTD. vs THE STATE OF MADHYA PRADESH - 2022 TAXSCAN (HC) 309)

A division bench of the Madhya Pradesh High Court has directed the GST department to consider imposing a minor penalty on the assessee for the mistake of an inadvertent human error in the E-way Bill.

Minor Penalty attracted for Bonafide Error in GST E-Way Bill Format: Kerala High Court (GREENLIGHTS POWER SOLUTIONS vs STATE TAX OFFICER - 2022 TAXSCAN (HC) 324)

The Kerala High Court has held that the bonafide errors in the e-way bill formats would attract a minor penalty under the GST law.

Bonafide Mistake in Selection of Wrong Vehicle in E-Way Bill: Gujarat HC orders to Release Detained Goods (DHABRIYA POLYWOOD LIMITED Versus UNION OF INDIA - 2022 TAXSCAN (HC) 370)

In a significant ruling, the Gujarat High Court has quashed the detention order noting that there was a bonafide mistake in the selection of the wrong ODC vehicle type while generating the e-way bill.

GST Dept cannot seize Vehicle for want of Second E-Way Bill since First E-Way Bill was Valid: Calcutta HC (Ashok Kumar Sureka vs Assistant Commissioner State Tax - 2022 TAXSCAN (HC) 395)

The Calcutta High Court has held that the GST department shall not seize the vehicle in the absence of a second e-way bill since the first e-way bill was valid during the period of interception.

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