https://www.taxtmi.com/caselaws?id=797615 Transport of taxable goods requires generation of an e-way bill before movement begins where the prescribed value threshold is met. Subsequent production of an e-way bill does not remedy its admitted absence at interception. The e-way bill functions as an electronic mechanism for monitoring goods in transit, and failure to generate it before transportation may support an inference of intent to evade tax, particularly in the stated circumstances of short cross-border movement of iron scrap. Detention and penalty provisions may therefore be invoked for transport without a pre-generated e-way bill. en-us Thu, 20 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797615 Transport of taxable goods requires generation of an e-way bill before movement begins where the prescribed value threshold is met. Subsequent production of an e-way bill does not remedy its admitted absence at interception. The e-way bill functions as an electronic mechanism for monitoring goods in transit, and failure to generate it before transportation may support an inference of intent to evade tax, particularly in the stated circumstances of short cross-border movement of iron scrap. Detention and penalty provisions may therefore be invoked for transport without a pre-generated e-way bill. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797615