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    <title>2026 (10) TMI 1141 - GSTAT RAIPUR</title>
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    <description>Bill-to/Ship-to supplies are legally permissible where an original supplier dispatches goods directly to the ultimate consignee on an intermediate buyer&#039;s direction, provided the transactions are genuine, documented, accounted for and taxed. Valid e-invoices should identify the Bill-to and Ship-to parties, while e-way bills must correspond to the movement and may be generated by the person causing it, including the applicable consignor or consignee. Where those requirements are met before interception, detention and penalty cannot rest solely on the original supplier&#039;s failure to generate an e-way bill.</description>
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