Here, in the case of  Pushpa Devi Jain VS Assistant Commissioner of Revenue court held that the provision to revalidate an e-way bill must be strictly complied with, even if it is practically difficult to implement, as long as it remains in the rule book. The intention of the parties committing the violation is irrelevant, and travelling without a proper e-way bill attracts penalty. The authorities did not act in any manner contrary to law.