https://www.taxtmi.com/caselaws?id=797614 Penalty for transporting goods without an e-way bill at interception is not sustainable where the e-way bill is generated shortly thereafter, the transaction is genuine and fully documented, and no intent to evade tax is established. Section 129(3) was invoked for non-generation of the e-way bill under Rule 138(1), but invoices, challans, ledgers, bank records, and traceable vehicle and goods identifiers substantiated the supplies. In the absence of discrepancies in quantity, value or classification, or evidence of suppression, undervaluation, fake documentation, unaccounted goods or tax evasion, the lapse was treated as bona fide and procedural. The penalty orders were liable to be set aside. en-us Wed, 19 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797614 Penalty for transporting goods without an e-way bill at interception is not sustainable where the e-way bill is generated shortly thereafter, the transaction is genuine and fully documented, and no intent to evade tax is established. Section 129(3) was invoked for non-generation of the e-way bill under Rule 138(1), but invoices, challans, ledgers, bank records, and traceable vehicle and goods identifiers substantiated the supplies. In the absence of discrepancies in quantity, value or classification, or evidence of suppression, undervaluation, fake documentation, unaccounted goods or tax evasion, the lapse was treated as bona fide and procedural. The penalty orders were liable to be set aside. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797614