Penalty Imposed for Late E-Way Bill Generation; Unauthorized Goods Transport Rationalization Fails in Court.

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....Penalty u/s 129 - the E-Way Bill which was later produced was infact generated after the interception of the vehicle by the revenue authority. The said E-Way Bill was rejected as it was found to be an attempt to post facto rationalize the illicit transportation of goods. The aforesaid findings have not been assailed before the initial authority in the show cause notice or in the memo of appeal or even in the writ petition. - The writ petition (tax) is dismissed - HC....