https://www.taxtmi.com/caselaws?id=778720 Mere non-generation of Part-B of an e-way bill does not, by itself, justify detention or penalty where the goods are supported by a tax invoice, lorry receipt and e-way bill, and there is no material suggesting tax evasion. The binding view applied was that no adverse inference can be drawn from that omission alone. On the facts noted, the detention and consequential penalty were unsustainable because the impugned action rested only on the Part-B defect without any independent evidence of evasion. en-us Fri, 12 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778720 Mere non-generation of Part-B of an e-way bill does not, by itself, justify detention or penalty where the goods are supported by a tax invoice, lorry receipt and e-way bill, and there is no material suggesting tax evasion. The binding view applied was that no adverse inference can be drawn from that omission alone. On the facts noted, the detention and consequential penalty were unsustainable because the impugned action rested only on the Part-B defect without any independent evidence of evasion. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778720