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of <h1>Penalty upheld for goods transport without valid e-way bill generated before vehicle detention under relevant GST rules</h1> <h3>M/s. Aysha Builders and Suppliers Versus State of U.P. and Another</h3> M/s. Aysha Builders and Suppliers Versus State of U.P. and Another - 2025:AHC:13020 - DB The Allahabad High Court, in a writ petition challenging the imposition of a Rs. 75,600 penalty for non-production of an e-way bill, held that generating the e-way bill only after the vehicle's detention does not absolve the petitioner of liability. The Court emphasized that allowing such a defense would 'frustrate the very purpose' of the e-way bill requirement by encouraging generation of bills post-detention. Distinguishing Axpress Logistics India Pvt. Ltd v. Union of India, where the e-way bill was obtained prior to detention, the Court found that in the present case, the e-way bill was generated after the vehicle was intercepted. Accordingly, the petition was dismissed, affirming that the penalty was rightly imposed.
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