https://www.taxtmi.com/caselaws?id=768896 The Allahabad HC dismissed a petition challenging the mandatory requirement of complete e-way bills for goods transportation. The court held that post-2018 amendments to UP GST Rules made it obligatory for goods to be accompanied by complete e-way bills during transit. The petitioner's goods were intercepted with only Part A of the e-way bill completed, while Part B was generated an hour after interception. Additionally, the e-way bill showed transportation from Agra to Agra while goods were actually moved from Agra to Noida. The court found this conduct demonstrated intention to evade tax, establishing a rebuttable presumption of tax evasion when goods lack proper e-way bill documentation. en-us Thu, 10 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768896 The Allahabad HC dismissed a petition challenging the mandatory requirement of complete e-way bills for goods transportation. The court held that post-2018 amendments to UP GST Rules made it obligatory for goods to be accompanied by complete e-way bills during transit. The petitioner's goods were intercepted with only Part A of the e-way bill completed, while Part B was generated an hour after interception. Additionally, the e-way bill showed transportation from Agra to Agra while goods were actually moved from Agra to Noida. The court found this conduct demonstrated intention to evade tax, establishing a rebuttable presumption of tax evasion when goods lack proper e-way bill documentation. Case-Laws GST Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768896