https://www.taxtmi.com/caselaws?id=797869 Mandatory pre-movement E-Way Bill generation under Rule 138(1) applies to taxable goods exceeding the prescribed consignment value. Absence of the E-Way Bill at interception is treated as substantive non-compliance because online generation is a statutory mechanism for monitoring goods movement; later production does not cure the lapse. A short inter-State route, the nature of the goods, post-interception generation, and repetition of the lapse may collectively indicate an intention to evade tax rather than a technical or procedural error. On those facts, detention, tax and penalty provisions may be invoked. en-us Tue, 25 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797869 Mandatory pre-movement E-Way Bill generation under Rule 138(1) applies to taxable goods exceeding the prescribed consignment value. Absence of the E-Way Bill at interception is treated as substantive non-compliance because online generation is a statutory mechanism for monitoring goods movement; later production does not cure the lapse. A short inter-State route, the nature of the goods, post-interception generation, and repetition of the lapse may collectively indicate an intention to evade tax rather than a technical or procedural error. On those facts, detention, tax and penalty provisions may be invoked. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797869