GSTAT says Late E-Way Bill Cannot Cure Repeated Transport Non-Compliance

The Tribunal distinguished cases involving an isolated or technical E-Way Bill lapse and held that the absence of the E-Way Bill at the time of interception, its subsequent generation, the nature and route of the goods, and repetition of the same modus operandi cumulatively established an intention to evade tax. 

The tax and equal penalty imposed under Section 129(3) were accordingly restored.