https://www.taxtmi.com/highlights?id=87592 HC upheld the penalty order for non-compliance with e-way bill requirements under the Uttar Pradesh GST Act, 2017. The goods were intercepted on 19.01.2023 with invalid e-way bills: one bill was for a different vehicle than declared, and the other had expired prior to transportation. The Court followed precedential rulings establishing that absence of a valid e-way bill creates a rebuttable presumption of tax evasion. The petitioner failed to provide sufficient evidence to rebut this presumption. Consequently, the Court dismissed the petition, affirming the mandatory nature of e-way bill compliance post-01.04.2018 and sustaining the imposed penalty. en-us Sat, 19 Apr 2025 08:32:21 +0530 Sat, 19 Apr 2025 08:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87592 HC upheld the penalty order for non-compliance with e-way bill requirements under the Uttar Pradesh GST Act, 2017. The goods were intercepted on 19.01.2023 with invalid e-way bills: one bill was for a different vehicle than declared, and the other had expired prior to transportation. The Court followed precedential rulings establishing that absence of a valid e-way bill creates a rebuttable presumption of tax evasion. The petitioner failed to provide sufficient evidence to rebut this presumption. Consequently, the Court dismissed the petition, affirming the mandatory nature of e-way bill compliance post-01.04.2018 and sustaining the imposed penalty. Highlights GST Sat, 19 Apr 2025 08:32:21 +0530 https://www.taxtmi.com/highlights?id=87592