https://www.taxtmi.com/caselaws?id=801427 Rule 138 requires an e-way bill for movement of goods above the prescribed consignment value, including internal stock transfers undertaken otherwise than by way of supply. A delivery challan under Rule 55 does not replace that requirement, and distance-based relaxations do not generally exempt e-way bill generation. However, transfer of tax-paid goods between a taxpayer's own godown and showroom, without consideration or another person, is not a taxable supply and creates no tax liability. A procedural e-way bill lapse cannot sustain a Section 129 penalty where no tax is payable and the facts do not establish deliberate tax evasion or clandestine removal. en-us Fri, 16 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801427 Rule 138 requires an e-way bill for movement of goods above the prescribed consignment value, including internal stock transfers undertaken otherwise than by way of supply. A delivery challan under Rule 55 does not replace that requirement, and distance-based relaxations do not generally exempt e-way bill generation. However, transfer of tax-paid goods between a taxpayer's own godown and showroom, without consideration or another person, is not a taxable supply and creates no tax liability. A procedural e-way bill lapse cannot sustain a Section 129 penalty where no tax is payable and the facts do not establish deliberate tax evasion or clandestine removal. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801427