https://www.taxtmi.com/caselaws?id=449137 Goods movement supported by an e-way bill was nevertheless questioned because the delivery challan was defective and unsigned, and the papers produced at interception were discrepant. The discussion treats detention and penalty under the goods-movement provisions as requiring more than a mere document lapse; the presence or absence of intent to evade tax remains relevant, and the provisions are not to be applied mechanically. On the facts, a penalty at the highest statutory rate was found disproportionate, and the impugned orders were set aside for fresh consideration through a reasoned order. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449137 Goods movement supported by an e-way bill was nevertheless questioned because the delivery challan was defective and unsigned, and the papers produced at interception were discrepant. The discussion treats detention and penalty under the goods-movement provisions as requiring more than a mere document lapse; the presence or absence of intent to evade tax remains relevant, and the provisions are not to be applied mechanically. On the facts, a penalty at the highest statutory rate was found disproportionate, and the impugned orders were set aside for fresh consideration through a reasoned order. Case-Laws GST Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449137