https://www.taxtmi.com/caselaws?id=769138 Rule 138A requires the person in charge of a conveyance to carry an invoice, bill of supply or delivery challan. Electronic production of an invoice is permitted only where it was issued under the specified electronic-invoicing exception; a mobile image alone does not meet the requirement otherwise. Section 129 penalty cannot rest solely on route deviation or interception away from an expected route where the e-way bill is available, goods show no discrepancy, and no material establishes an intention to evade tax. Route details are not required to be disclosed under the GST framework. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 03 Feb 2026 10:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769138 Rule 138A requires the person in charge of a conveyance to carry an invoice, bill of supply or delivery challan. Electronic production of an invoice is permitted only where it was issued under the specified electronic-invoicing exception; a mobile image alone does not meet the requirement otherwise. Section 129 penalty cannot rest solely on route deviation or interception away from an expected route where the e-way bill is available, goods show no discrepancy, and no material establishes an intention to evade tax. Route details are not required to be disclosed under the GST framework. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769138