TaxTMI 
TaxTMI 
Any judgements holding that invoice of the customer need not accompany the truck, in case of sale in transit. The truck is accompanied by invoice of the original supplier. Material is despatched to Kerala, based on the order of the customer in Tamil Nadu. There is no requirement that the invoice of the customer in Tamil Nadu to consignee (final customer) in Kerala. Any specific judgements on the subject. Please update
Detention on the ground that ship to invoice is not accompanying the truck
01 Mar 2025 
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E-way bill sufficiency: one e-way bill can validate bill-to-ship-to shipments even if buyer's invoice isn't physically present.
The legal issue is whether absence of the buyer's invoice with goods in a bill-to-ship-to supply justifies detention and penalty when the supplier's invoice and a complete e-way bill accompany the consignment. Defences emphasise that a complete e-way bill and supplier invoice prove bona fides and negates revenue loss under the bill-to-ship-to deemed supply framework, and that enforcement should be proportionate where no tax evasion is evident. (AI Summary)
The legal issue is whether absence of the buyer's invoice with goods in a bill-to-ship-to supply justifies detention and penalty when the supplier's invoice and a complete e-way bill accompany the consignment. Defences emphasise that a complete e-way bill and supplier invoice prove bona fides and negates revenue loss under the bill-to-ship-to deemed supply framework, and that enforcement should be proportionate where no tax evasion is evident. (AI Summary)