Detention of goods due to non generation of E-invoice

[kumar royal]

In our case, goods are transported against the tax invoice and e-way bill. However, such an invoice is not raised in accordance with Rule 48(4) on the date of interception. But immediately a day after the issuance of the detention & Seizure order, an e-invoice was raised properly. so, in this case, what will be the grounds one could take for the release of goods without payment of penalty under section 129?

Thanks in Advance.

AI Summary

Goods Detained for Missing E-Invoice Under Rule 48(4); Discussion on Release Without Penalty Under Section 129 A discussion on a forum addresses the detention of goods due to the non-generation of an e-invoice. The goods were transported with a tax invoice and e-way bill, but the e-invoice was not issued in compliance with Rule 48(4) at the time of interception. An e-invoice was generated the following day. Participants discuss the legal grounds for releasing the goods without penalty under Section 129, emphasizing that the situation was not an attempt to evade taxes but a procedural lapse. Reference is made to a relevant court decision, and further expert advice is suggested.