https://www.taxtmi.com/caselaws?id=799796 Rule 138's compulsory e-way bill requirement for inter-State movement became operational nationwide from 1 April 2018, rather than on 24 November 2017. Non-production of an e-way bill before that mandatory commencement could not, by itself, constitute a breach supporting detention, seizure, or penal action. Where goods matched the tax invoice and transport documents, and no discrepancy, tax evasion, or intent to evade tax was established, proceedings for goods movement could not rest solely on the absence of an e-way bill. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799796 Rule 138's compulsory e-way bill requirement for inter-State movement became operational nationwide from 1 April 2018, rather than on 24 November 2017. Non-production of an e-way bill before that mandatory commencement could not, by itself, constitute a breach supporting detention, seizure, or penal action. Where goods matched the tax invoice and transport documents, and no discrepancy, tax evasion, or intent to evade tax was established, proceedings for goods movement could not rest solely on the absence of an e-way bill. Case-Laws GST Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799796