The petitioner was hired to trailer-transport a large vehicle (JCB) from Maharashtra to Darjeeling. The delivery of the JCB to its destination by July 12, 2022, was mandated under the E-Way Bill. The department sent a show-cause notice to the authorized representative of the petitioner on the ground that the e-way bill was overdue because the aforementioned Item was not delivered to the recipient’s address. Nonetheless, the trailer transporting the aforementioned JCB had arrived and was parked at Ghoshpukur in the Darjeeling District. It submitted a response, but the agency issued an order demanding tax and penalty. A writ petition was filed after appeal was filed but before it could be heard. The Honorable High Court noted that the delivery of the consignment was delayed by only 41 minutes, and that Malli Bazaar in Darjeeling is located in a hilly area. It follows that the delivery of the consignment may be delayed by a few minutes. Yet, the Adjudicating Authority imposed the tax less than 40 minutes after the E-Way Bill’s expiration. The court noted that an E-Way Bill might be renewed within eight hours of its expiration date. Even though it would have been within the authority’s discretion to advise the transporter of such an extension before to granting an order, the authority failed to do so. The Court determined that the impugned orders were therefore subject to being reversed.