Transportation of taxable goods without an E-Way Bill is treated...

Transportation of taxable goods without an E-Way Bill is treated as substantive non-compliance where the bill is generated only after interception and the same lapse recurs. An E-Way Bill forms part of the statutory mechanism for monitoring taxable-goods movement; its absence alongside a manually issued invoice may permit subsequent account manipulation. Post-interception production, combined with repetition in a similar transaction, indicates a deliberate course of conduct and intention to evade tax rather than a technical or procedural breach. On that basis, tax and penalty proceedings were sustained, the first appellate order was set aside, and the Proper Officer's tax and penalty order was restored.