E-way Bill Compliance: Complete Documentation Mandatory for Goods Transport, Partial Filling Signals Potential Tax Evasion

HC ruled that carrying a complete e-way bill is mandatory for goods transportation. The petitioner was found transporting goods without fully completing the e-way bill (Part B), which was generated only after vehicle interception. The court held that merely downloading Part A of the e-way bill does not absolve tax liability. The petitioner's conduct suggested an intention to evade tax, as the e-way bill inconsistently reflected transportation details. Following precedents in Akhilesh Traders and Jhansi Enterprises, the court established that incomplete documentation creates a rebuttable presumption of tax evasion. The petition was consequently dismissed, reinforcing the strict requirement of comprehensive e-way bill documentation post-April 2018. .....

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