Detention of goods due to non generation of E-invoice

[Asked by Guest]

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

E invoice non generation may not indicate tax evasion; goods detention can be contested for release without penalty.
Detention for non generation of an e invoice arises where Rule 48(4) requirements were not met at interception, but if a compliant invoice is issued immediately thereafter the key contestable issue is absence of intent to evade tax. The argument for release without penalty rests on treating the failure as a procedural lapse, the mechanical nature of invoicing provisions, prompt rectification by issuing the invoice, and reliance on judicial decisions declining penalties in similar circumstances.