https://www.taxtmi.com/caselaws?id=460099 A writ challenge to a penalty order under section 129(3) of the CGST Act was held unsuitable where the dispute depended on factual questions about e-way bill compliance and the actual mode of transport. Rule 138(2A) allows generation of an e-way bill before or after movement begins, while Rule 138(14)(b) addresses transport by special carriers such as railways. Because the issues included whether the goods moved only by railway, whether any other conveyance was used, and whether the e-way bill requirements were met, the matter was not fit for adjudication under Article 226. The party was directed to pursue the statutory remedies. en-us Mon, 28 Feb 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460099 A writ challenge to a penalty order under section 129(3) of the CGST Act was held unsuitable where the dispute depended on factual questions about e-way bill compliance and the actual mode of transport. Rule 138(2A) allows generation of an e-way bill before or after movement begins, while Rule 138(14)(b) addresses transport by special carriers such as railways. Because the issues included whether the goods moved only by railway, whether any other conveyance was used, and whether the e-way bill requirements were met, the matter was not fit for adjudication under Article 226. The party was directed to pursue the statutory remedies. Case-Laws GST Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460099