Is there any judgement that penalty is levied for expiry of eway bill at the time of unloading

Reply—As per order passed by Kerala high court in matter of Sundharams Private Limited vs Assistant State Tax Officer dated 11.12.2019 "Detention of goods on the ground that validity of E-way bill has Expired, cannot be said to unjustified".

However as per decision of Madras High court in matter of Ideal Movers Private Limited vs The State Tax Officer dated 24.01.2020, if offence in the case is only the lapsing of E-way bill, and that too for bonafide reasons, it may not be viewed very harshly.

If there is a bonafide reason behind expiry of e-way bill, taxpayer can enjoys the benefit of reduced penalty.