https://www.taxtmi.com/forum/issue?id=118048 Detention for non generation of an e invoice arises where Rule 48(4) requirements were not met at interception, but if a compliant invoice is issued immediately thereafter the key contestable issue is absence of intent to evade tax. The argument for release without penalty rests on treating the failure as a procedural lapse, the mechanical nature of invoicing provisions, prompt rectification by issuing the invoice, and reliance on judicial decisions declining penalties in similar circumstances. en-us Wed, 13 Jul 2022 23:47:59 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118048 Detention for non generation of an e invoice arises where Rule 48(4) requirements were not met at interception, but if a compliant invoice is issued immediately thereafter the key contestable issue is absence of intent to evade tax. The argument for release without penalty rests on treating the failure as a procedural lapse, the mechanical nature of invoicing provisions, prompt rectification by issuing the invoice, and reliance on judicial decisions declining penalties in similar circumstances. Discussion-Forum GST Wed, 13 Jul 2022 23:47:59 +0530 https://www.taxtmi.com/forum/issue?id=118048