The HC dismissed a challenge to detention and penalty order,...

The HC dismissed a challenge to detention and penalty order, affirming that carrying an e-way bill is mandatory for goods movement after the 14th Amendment to UP GST Rules effective April 1, 2018. The Court relied on precedents establishing that absence of an e-way bill creates a rebuttable presumption of tax evasion. In this case, the petitioner generated the e-way bill three hours after interception, was not conducting business at the registered address, had registration cancelled suo moto, and misrepresented goods (declaring items taxable at 5% when they were actually taxable at 18%). These facts demonstrated clear intent to evade tax, justifying the detention and penalty.