https://www.taxtmi.com/article/detailed?id=14600 The 14th Amendment to the Uttar Pradesh GST Rules made carriage of a valid e-way bill mandatory for goods in transit; non-compliance-such as expired bills or vehicle mismatches-gives rise to a presumption of intent to evade tax that must be rebutted with contemporaneous evidence, and mere production of documents after interception does not suffice, supporting the imposition of statutory penalties. en-us Sat, 07 Jun 2025 08:42:21 +0530 Sat, 07 Jun 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14600 The 14th Amendment to the Uttar Pradesh GST Rules made carriage of a valid e-way bill mandatory for goods in transit; non-compliance-such as expired bills or vehicle mismatches-gives rise to a presumption of intent to evade tax that must be rebutted with contemporaneous evidence, and mere production of documents after interception does not suffice, supporting the imposition of statutory penalties. Articles Goods and Services Tax - GST Sat, 07 Jun 2025 08:42:21 +0530 https://www.taxtmi.com/article/detailed?id=14600