*_Expired e-waybill does not necessary result into intention to evade taxes: Supreme Court_*

*In the Favour of Taxpayer* *Issue* Whether merely because transporter is carrying expired e-way bill during transportation of goods would result into inference that he intended to evade GST. Whether mens rea i.e. intention to evade taxes necessary in case of violation of e-way bill provisions? *Held* H’ble Apex Court in the case of Satyam […]