E invoice not generated during despatch

[Mani Ramamurthi]

On 31 july 2023 ( few days back ) we sent the goods without E invocie . But manual invoice and eway bill showing the correct value of goods were sent with vehicle .

vehicle was detained yesterday and the CTO official demanding 200% penalty for it .

as there is no intention of tax evasion we are pleading him not to levy . But he says we have to pay .

kindly give us the opinion and back up for the same pls .

AI Summary

Penalty risk for transporting goods without mandatory e invoice, though bona fide technical lapse may support mitigation and appeal.
Failure to generate mandatory e invoice during transit can lead to detention and invocation of the transit penalty regime even where a physical invoice and e way bill exist. Mens rea is typically not required for transit penalties; defences focus on proving a bona fide technical lapse, absence of revenue loss, reliance on circular guidance for minor discrepancies, and prompt corrective action such as generating the e invoice, submitting reasoned explanations, and pursuing appeal mechanisms with required interim deposits.