https://www.taxtmi.com/caselaws?id=800132 Tax invoices must be issued before or at removal of goods for supply, and e-way bills must be generated before movement begins. Persons in charge of conveyances must carry both documents during transit. Movement without these mandatory records contravenes GST requirements and attracts detention and penalty under Section 129. Generating and producing an invoice and e-way bill about seven hours after interception does not retrospectively validate the earlier undocumented movement. The absence of required transit documents creates a rebuttable presumption of intent to evade tax; an unsupported explanation, particularly where repeated conduct is recorded, does not displace it. Penalty under Section 129 therefore remains applicable. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800132 Tax invoices must be issued before or at removal of goods for supply, and e-way bills must be generated before movement begins. Persons in charge of conveyances must carry both documents during transit. Movement without these mandatory records contravenes GST requirements and attracts detention and penalty under Section 129. Generating and producing an invoice and e-way bill about seven hours after interception does not retrospectively validate the earlier undocumented movement. The absence of required transit documents creates a rebuttable presumption of intent to evade tax; an unsupported explanation, particularly where repeated conduct is recorded, does not displace it. Penalty under Section 129 therefore remains applicable. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800132