Mandatory E-Way Bill compliance sustained penalty for goods transported without valid documentation.

Possession of a valid E-Way Bill was treated as a mandatory compliance requirement under the GST Rules for transport of goods. The authorities found that the goods were intercepted without a valid E-Way Bill and that the document produced later had been generated only after interception. As those factual findings were not effectively challenged in the writ proceedings, the penalty under Section 129 was upheld and no interference was made.

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Issues: Whether the penalty imposed under Section 129 of the GST regime was liable to be interfered with when the goods were transported without a valid E-Way Bill.

Analysis: Possession of a valid E-Way Bill was treated as a mandatory requirement under Rule 138A of the GST Rules. The authorities found that the petitioner was not carrying a valid E-Way Bill at the time of interception and that the E-Way Bill produced later had been generated after the vehicle was intercepted. Those findings were not effectively challenged before the authorities or in the writ petition.

Conclusion: The penalty order was upheld and no interference was called for.

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