The Hon’ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324 of 2022, dated August 10, 2022] directed the assessing authority to refund back the penalty charged from the assessee because of the mere expiration of the E-way bill just by few hours as it did not amount to tax evasion, fraudulent intent or gross negligence.