https://www.taxtmi.com/highlights?id=87466 HC ruled that carrying a complete e-way bill is mandatory for goods transportation. The petitioner was found transporting goods without fully completing the e-way bill (Part B), which was generated only after vehicle interception. The court held that merely downloading Part A of the e-way bill does not absolve tax liability. The petitioner's conduct suggested an intention to evade tax, as the e-way bill inconsistently reflected transportation details. Following precedents in Akhilesh Traders and Jhansi Enterprises, the court established that incomplete documentation creates a rebuttable presumption of tax evasion. The petition was consequently dismissed, reinforcing the strict requirement of comprehensive e-way bill documentation post-April 2018. en-us Tue, 15 Apr 2025 08:35:08 +0530 Tue, 15 Apr 2025 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87466 HC ruled that carrying a complete e-way bill is mandatory for goods transportation. The petitioner was found transporting goods without fully completing the e-way bill (Part B), which was generated only after vehicle interception. The court held that merely downloading Part A of the e-way bill does not absolve tax liability. The petitioner's conduct suggested an intention to evade tax, as the e-way bill inconsistently reflected transportation details. Following precedents in Akhilesh Traders and Jhansi Enterprises, the court established that incomplete documentation creates a rebuttable presumption of tax evasion. The petition was consequently dismissed, reinforcing the strict requirement of comprehensive e-way bill documentation post-April 2018. Highlights GST Tue, 15 Apr 2025 08:35:08 +0530 https://www.taxtmi.com/highlights?id=87466