https://www.taxtmi.com/forum/issue?id=118678 Failure to generate mandatory e invoice during transit can lead to detention and invocation of the transit penalty regime even where a physical invoice and e way bill exist. Mens rea is typically not required for transit penalties; defences focus on proving a bona fide technical lapse, absence of revenue loss, reliance on circular guidance for minor discrepancies, and prompt corrective action such as generating the e invoice, submitting reasoned explanations, and pursuing appeal mechanisms with required interim deposits. en-us Fri, 04 Aug 2023 03:40:10 +0530 Thu, 23 Jan 2025 14:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118678 Failure to generate mandatory e invoice during transit can lead to detention and invocation of the transit penalty regime even where a physical invoice and e way bill exist. Mens rea is typically not required for transit penalties; defences focus on proving a bona fide technical lapse, absence of revenue loss, reliance on circular guidance for minor discrepancies, and prompt corrective action such as generating the e invoice, submitting reasoned explanations, and pursuing appeal mechanisms with required interim deposits. Discussion-Forum GST Fri, 04 Aug 2023 03:40:10 +0530 https://www.taxtmi.com/forum/issue?id=118678