GSTAT says E-Invoice Generated After Movement Cannot Cure the Initial Breach

VLM Group's goods were intercepted while being transported with a tax invoice, E-Way Bill and LR, but the e-invoice had not been generated before commencement of movement. The e-invoice was generated subsequently, before completion of the detention proceedings. GSTAT held that the procedural breach was established, but the Department had not established any corresponding substantive defect, evasion or intent to evade tax. The Section 129 penalty was therefore set aside.