https://www.taxtmi.com/caselaws?id=449977 Absence of an invoice and e-way bill at the time goods were intercepted under the Uttar Pradesh GST regime was treated as a substantive contravention, not a mere technical lapse. On that basis, a presumption of intention to evade tax arose, shifting the burden to the owner or transporter to produce satisfactory material rebutting evasion. Subsequent production of the invoice and e-way bill after interception did not cure the default where the reason for their earlier absence was not established. The penalty under Section 129(3) was therefore justified, as the presumption of evasion remained unrebutted. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449977 Absence of an invoice and e-way bill at the time goods were intercepted under the Uttar Pradesh GST regime was treated as a substantive contravention, not a mere technical lapse. On that basis, a presumption of intention to evade tax arose, shifting the burden to the owner or transporter to produce satisfactory material rebutting evasion. Subsequent production of the invoice and e-way bill after interception did not cure the default where the reason for their earlier absence was not established. The penalty under Section 129(3) was therefore justified, as the presumption of evasion remained unrebutted. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449977