https://www.taxtmi.com/caselaws?id=463140 Penalty for non-production of the e-way bill was upheld because the vehicle was intercepted in transit without the requisite document, and the bill produced by the petitioner was generated only after detention. Later production before the penalty order did not cure the initial default, as accepting that contention would defeat the statutory purpose by allowing e-way bills to be created only after interception. The cited precedent was held inapplicable because, in that case, the e-way bill had been downloaded before detention and seizure. The writ petition was therefore rejected and the penalty sustained. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 07 Aug 2025 20:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463140 Penalty for non-production of the e-way bill was upheld because the vehicle was intercepted in transit without the requisite document, and the bill produced by the petitioner was generated only after detention. Later production before the penalty order did not cure the initial default, as accepting that contention would defeat the statutory purpose by allowing e-way bills to be created only after interception. The cited precedent was held inapplicable because, in that case, the e-way bill had been downloaded before detention and seizure. The writ petition was therefore rejected and the penalty sustained. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463140