E way bill non compliance: liability for prescribed penalties and potential detention or seizure of goods and conveyance. Non issuance of an e way bill where required is a contravention that makes the transporter liable to a penalty assessed as the higher of a prescribed fixed penalty or the tax sought to be evaded. Goods and conveyances in transit may be detained or seized for such contraventions. Penalties vary depending on whether the owner offers to pay: for taxable goods penalties are based on tax payable (using the higher prescribed metric); for exempted goods penalties are a lower percentage of value subject to a prescribed ceiling. Higher penalties apply if the owner does not come forward.