https://www.taxtmi.com/caselaws?id=800760 Under the pre-1 January 2022 Section 129 framework, the linkage in Section 129(6) to Section 130 made intent to evade tax material to detention-related penalties. Non-generation of an e-way bill, without evidence of evasion, may not by itself support a penalty where e-invoices, tax returns and physical verification establish a genuine, traceable transaction. Section 75(4) requires a meaningful opportunity of hearing before an adverse decision; a final order issued fifty-seven minutes after a show-cause notice may deny natural justice and constitute a jurisdictional defect. Subsequent amendments severing the Section 129-Section 130 linkage do not govern earlier transactions. en-us Fri, 09 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800760 Under the pre-1 January 2022 Section 129 framework, the linkage in Section 129(6) to Section 130 made intent to evade tax material to detention-related penalties. Non-generation of an e-way bill, without evidence of evasion, may not by itself support a penalty where e-invoices, tax returns and physical verification establish a genuine, traceable transaction. Section 75(4) requires a meaningful opportunity of hearing before an adverse decision; a final order issued fifty-seven minutes after a show-cause notice may deny natural justice and constitute a jurisdictional defect. Subsequent amendments severing the Section 129-Section 130 linkage do not govern earlier transactions. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800760