https://www.taxtmi.com/caselaws?id=802262 Transporting goods without updated vehicle particulars in Part B of an e-way bill or under an expired e-way bill, without a valid reason, is a substantive contravention attracting penalty under Section 129. The registered person's compliance duty is non-delegable, and transporter negligence does not excuse non-compliance. Matching invoices and subsequent return declarations do not cure the contravention at interception or justify waiver of the penalty. en-us Thu, 29 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 18:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802262 Transporting goods without updated vehicle particulars in Part B of an e-way bill or under an expired e-way bill, without a valid reason, is a substantive contravention attracting penalty under Section 129. The registered person's compliance duty is non-delegable, and transporter negligence does not excuse non-compliance. Matching invoices and subsequent return declarations do not cure the contravention at interception or justify waiver of the penalty. Case-Laws GST Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802262