TaxTMI 
TaxTMI 
Dear Exprts.Kindly Clarrify. During financial year 2019-2020 multiple Eway bills were failed to be generated. But all supplies were inter state and within 10 kms radius and was to sister concern . Will there be general penalty or it will be for each Eway bill? Help me with any caselaw that i can quote.
Eway Bill Generation
12 Aug 2024 
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E-way bill non-generation risks statutory penalties; document technical failures and invoke procedural hearing rights to mitigate exposure.
Failure to generate e-way bills for interstate supplies exposes the taxpayer to penalties either under the regime for consignments intercepted in transit or under provisions for taxable goods without prescribed documents, and authorities may treat each instance separately. Taxpayers should document repeated attempts and technical glitches and invoke absence of revenue loss as a defence. Procedural safeguards include a mandatory personal hearing before penalty and entitlement to adjournments, so assembling proof of bona fides and seeking case law support is recommended. (AI Summary)
Failure to generate e-way bills for interstate supplies exposes the taxpayer to penalties either under the regime for consignments intercepted in transit or under provisions for taxable goods without prescribed documents, and authorities may treat each instance separately. Taxpayers should document repeated attempts and technical glitches and invoke absence of revenue loss as a defence. Procedural safeguards include a mandatory personal hearing before penalty and entitlement to adjournments, so assembling proof of bona fides and seeking case law support is recommended. (AI Summary)