https://www.taxtmi.com/caselaws?id=800128 E-invoicing requirements apply to notified registered persons, requiring an invoice with IRN/QR code before goods commence movement. Failure to generate the e-invoice at that stage is a procedural lapse, but a transit penalty is not justified where the tax invoice, e-way bill and lorry receipt accurately identify the parties, goods, value and tax liability. Where no discrepancy, concealment, falsification, undervaluation or intent to evade tax is established and the later e-invoice corresponds to the same transaction, the penal consequence under Section 129 is unsustainable. en-us Mon, 28 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800128 E-invoicing requirements apply to notified registered persons, requiring an invoice with IRN/QR code before goods commence movement. Failure to generate the e-invoice at that stage is a procedural lapse, but a transit penalty is not justified where the tax invoice, e-way bill and lorry receipt accurately identify the parties, goods, value and tax liability. Where no discrepancy, concealment, falsification, undervaluation or intent to evade tax is established and the later e-invoice corresponds to the same transaction, the penal consequence under Section 129 is unsustainable. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800128