https://www.taxtmi.com/article/detailed?id=7994 Courts have held that seizures premised solely on absence or defect in the e-way bill are not justified where electronic records are later produced or where portal accessibility problems prevented generation; omissions in Part-B such as vehicle number do not alone indicate tax evasion; interception prior to the effective compliance date cannot support mandatory e-way requirements; authorities must follow the statutory adjudication process for seizure and may accept bank guarantees or bonds as security pending completion of proceedings. en-us Tue, 08 May 2018 17:32:04 +0530 Tue, 08 May 2018 17:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7994 Courts have held that seizures premised solely on absence or defect in the e-way bill are not justified where electronic records are later produced or where portal accessibility problems prevented generation; omissions in Part-B such as vehicle number do not alone indicate tax evasion; interception prior to the effective compliance date cannot support mandatory e-way requirements; authorities must follow the statutory adjudication process for seizure and may accept bank guarantees or bonds as security pending completion of proceedings. Articles Goods and Services Tax - GST Tue, 08 May 2018 17:32:04 +0530 https://www.taxtmi.com/article/detailed?id=7994