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Non Generation of E-Invoice - Goods and Services Tax - GSTExtract Dear Experts, One of my clients has taken steel structural work contracts from other states. While dispatching partial goods to the customer site through transport, only a delivery challan and an e-way bill were accompanied, as the value could not be determined until the contracts are completed. However, the roving squad officer intercepted the vehicle and imposed a penalty of 200% under Section 129(3) of the GST Act for the non-generation of an e-invoice. We explained the situation to him, but he did not agree. He insisted that the penalty be paid online before releasing the goods. To avoid delays in delivery, my client remitted the penalty of 200%. Now, my client wishes to challenge the order. Thanks in advance.
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