https://www.taxtmi.com/caselaws?id=800823 GST transit requirements require goods in movement to be accompanied by prescribed documents, including a tax invoice and a valid e-way bill. Manual invoices produced more than three months after interception, without electronic or contemporaneous corroboration, do not establish lawful inward supply, retrospectively cure undocumented movement, or rebut the presumption of intent to evade tax. Where an amount is recovered for release of the same goods in detention proceedings, it must be adjusted against the demand arising from the identical goods and cause of action, as parallel proceedings for that identical cause cannot be maintained. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800823 GST transit requirements require goods in movement to be accompanied by prescribed documents, including a tax invoice and a valid e-way bill. Manual invoices produced more than three months after interception, without electronic or contemporaneous corroboration, do not establish lawful inward supply, retrospectively cure undocumented movement, or rebut the presumption of intent to evade tax. Where an amount is recovered for release of the same goods in detention proceedings, it must be adjusted against the demand arising from the identical goods and cause of action, as parallel proceedings for that identical cause cannot be maintained. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800823