https://www.taxtmi.com/caselaws?id=450438 Movement of goods without the invoice and e-way bill at the time of interception was treated as a GST contravention justifying detention and penalty. The explanation for delayed generation of the e-way bill was found insufficient, and later production of documents did not cure the initial breach. The absence of required documents created a presumption of tax evasion that was not rebutted, and the claim that the vehicle was parked for unloading was unsupported on the facts. The detention proceedings and penalty were upheld. en-us Fri, 01 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450438 Movement of goods without the invoice and e-way bill at the time of interception was treated as a GST contravention justifying detention and penalty. The explanation for delayed generation of the e-way bill was found insufficient, and later production of documents did not cure the initial breach. The absence of required documents created a presumption of tax evasion that was not rebutted, and the claim that the vehicle was parked for unloading was unsupported on the facts. The detention proceedings and penalty were upheld. Case-Laws GST Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450438