2024 (1) TMI 565

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..... he E-Way Bill is a mandatory requirement under Rule 138A of the GST Rules. Transporting the goods without possession in the absence of E-Way Bill constitutes a contravention of the provisions of the GST Act. The authorities have further found that 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 rej .....

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..... ellate authority dated 18.10.2023, the authorities below have found that the petitioner was not in possession of a valid E-Way Bill while transporting the goods. The E-Way Bill is a mandatory requirement under Rule 138A of the GST Rules. Transporting the goods without possession in the absence of E-Way Bill constitutes a contravention of the provisions of the GST Act. The authorities have further .....

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