GST detention for missing invoice and e-way bill upheld where later documents did not cure the initial breach

Movement of goods without the invoice and e-way bill at the time of interception was treated as a GST contravention justifying detention and penalty. The explanation for delayed generation of the e-way bill was found insufficient, and later production of documents did not cure the initial breach. The absence of required documents created a presumption of tax evasion that was not rebutted, and the claim that the vehicle was parked for unloading was unsupported on the facts. The detention proceedings and penalty were upheld.

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Issues: Whether the detention and penalty imposed for movement of goods without accompanying invoice and e-way bill were justified under the GST law.

Analysis: The goods were intercepted in transit without the invoice or e-way bill. The explanation for delayed generation of the e-way bill was found insufficient, and subsequent production of documents was held not to erase the initial contravention. In such circumstances, the absence of the required documents at the time of interception gave rise to a presumption of evasion of tax, which the petitioner failed to rebut. The Court also held that the plea that the vehicle was parked for unloading was unsupported by the facts.

Conclusion: The detention proceedings and penalty were upheld, and the writ petition failed.

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