Appellate Authority: Finds imposition of penalty for minor procedural lapse in e-way bill ‘harsh and unsustainable’

Appellate Authority finds the penalty imposed on the appellant for 'minor procedural lapse' as "harsh and unsustainable”; Observes that the goods accompanied by proper documents were transhipped into another vehicle at Chandigarh and the vehicle no. was updated by the appellant and e-way bill was valid at the time of transhipment of vehicle, however, the validity of e-way expired on the midnight of the same day and vehicle was inspected and detained; Notes that the appellan...