https://www.taxtmi.com/caselaws?id=798765 Transport of goods in a vehicle different from that declared in the e-way bill requires updated Part-B and a valid documentary trail for the vehicle actually carrying the goods. Where no reliable contemporaneous evidence establishes breakdown of the originally declared vehicle or transfer of goods, an unexplained vehicle and weight discrepancy remains non-compliant. A later e-way bill generated by the purchaser, unavailable when the goods were intercepted, does not cure defective accompanying documentation. Detention proceedings and penalty under the Uttar Pradesh Goods and Services Tax Act, 2017 are therefore justified where the actual vehicle lacks a valid e-way bill. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798765 Transport of goods in a vehicle different from that declared in the e-way bill requires updated Part-B and a valid documentary trail for the vehicle actually carrying the goods. Where no reliable contemporaneous evidence establishes breakdown of the originally declared vehicle or transfer of goods, an unexplained vehicle and weight discrepancy remains non-compliant. A later e-way bill generated by the purchaser, unavailable when the goods were intercepted, does not cure defective accompanying documentation. Detention proceedings and penalty under the Uttar Pradesh Goods and Services Tax Act, 2017 are therefore justified where the actual vehicle lacks a valid e-way bill. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798765