https://www.taxtmi.com/caselaws?id=414939 In inter-State movement of goods under the IGST regime, detention and penalty could not be sustained merely because the consignment was not accompanied by a Uttar Pradesh e-way bill, particularly where invoice and other documents were available and no fraudulent intent to evade tax was shown. The applicable statutory framework placed inspection and related procedures within the Central GST structure, and the State e-way bill requirement was not enforceable for the inter-State consignment on the relevant date because no operative Central e-way bill system had been notified for that movement. The impugned assessment and detention orders were set aside and the deposited tax and penalty were directed to be refunded. en-us Tue, 16 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414939 In inter-State movement of goods under the IGST regime, detention and penalty could not be sustained merely because the consignment was not accompanied by a Uttar Pradesh e-way bill, particularly where invoice and other documents were available and no fraudulent intent to evade tax was shown. The applicable statutory framework placed inspection and related procedures within the Central GST structure, and the State e-way bill requirement was not enforceable for the inter-State consignment on the relevant date because no operative Central e-way bill system had been notified for that movement. The impugned assessment and detention orders were set aside and the deposited tax and penalty were directed to be refunded. Case-Laws GST Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414939