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    <title>E-WAY BILLS SIGNED BY CONSIGNEE</title>
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    <description>The issue is whether consignees must furnish signed hard copies of e-way bills when requested; Section 70 of the CGST Act is cited as empowering a proper officer to call for any document from any person during investigation, so refusal to provide requested copies can lead the department to obtain invoices directly and may invite penalty.</description>
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      <description>The issue is whether consignees must furnish signed hard copies of e-way bills when requested; Section 70 of the CGST Act is cited as empowering a proper officer to call for any document from any person during investigation, so refusal to provide requested copies can lead the department to obtain invoices directly and may invite penalty.</description>
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