NO TAX EVASION, ON MERE NON-EXTENSION OF VALIDITY OF E-WAY BILL DUE TO TRAFFIC BLOCKAGE AND AGITATION: SUPREME COURT In the case of Assistant Commissioner and Others vs. Satyam Shivam Papers Pvt. Ltd. (Satyam Papers) The Supreme Court stated that mere non-extension of e-way bill would not amount to tax evasion, where the non-delivery of goods was due to traffic blockage. A distributor of paper Satyam Shivam Papers Pvt. Ltd. generated an e-way bill to make an intra-state supply on 04/01/2020, however the auto-trolley which was supposed to make the delivery on 04/01/2020 was not able to make the delivery because the trolley got stuck in traffic due various rallies that were taken out in agitation against CAA and NRC. The auto-trolley driver took the goods to his residence and on its way for delivery on the next working day he was detained by a Deputy State Tax Officer, stating that the validity of the e-way bill had expired and the consignment was unloaded on a private premises. The Deputy State Tax Officer imposed tax and penalty on Satyam Papers, challenging this order Satyam Papers filed a writ petition in Telangana High Court, which was allowed and a sum of 10, 000 was imposed on the Revenue Department. Further, aggrieved by the judgment of the Telangana High Court a petition was filed by the Revenue Department in the Supreme Court. The Hon’ble Supreme Court, being satisfied with the examination of facts and findings of the High Court, stated that Satyam Papers had no intention to evade taxes and the delay in delivery was due to traffic blockage and hence the court decided to impose the sum of 59, 000 over and above the sum of 10, 000 imposed by the High Court on the Revenue Department. With a team of Corporate Law experts, Reddy & amp; Reddy Law Firm has extensive experience and involvement in commercial disputes, including cases related to Direct and Indirect Taxation. We are regularly involved in representations before Income Tax Appellate Tribunal and other commercial tribunals in India.