Court Upholds Penalty for Missing E-Way Bill; Petitioner Fails to Prove No Tax Evasion Intent Despite Providing Documents Later.

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....Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof lies with the petitioner to demonstrate no intention to evade tax. - Despite the subsequent production of documents, the petitioner fails to provide a reasonable explanation for their absence at the proper time. - The court notes that the difficulties with generating e-way bills were resolved after April 2018, and the petitioner's arguments are not supported by the facts. - The court dismisses the writ petition, affirming the validity of the actions taken by the respondent authorities.....