2026-VIL-69-GSTAT-LCK
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  2. 2026-VIL-69-GSTAT-LCK

SGST Tribunal

GST - Transportation of goods without E-Way Bill - Substantive non-compliance versus procedural lapse - During transportation of iron goods under tax invoice, the vehicle was intercepted by Mobile Squad. As E-Way Bill was not available with the driver at that time, tax and an equal penalty were imposed under Section 129(3) of CGST Act - Whether the absence of E-Way Bill at the time of interception constitutes substantive non-compliance establishing intention to evade tax, or whether it is merely a procedural lapse that can be cured by subsequent production of E-Way Bill - HELD - It is an admitted fact that no E-Way accompanied the goods at the time of transportation. The requirement of carrying an E-Way Bill during transportation is mandatory under Rule 138(1) of the GST Rules. The E-Way Bill is an integral part of the statutory mechanism for monitoring movement of taxable goods. The non-generation of an E-Way Bill leaves scope for subsequent manipulation of the books of accounts at the convenience of the taxpayer - The E-way bill generation is an online process, whereas the tax-invoice is issued manually by the taxpayer. If the trader generated the E-way bill online, it would have appeared in his outward supply records preventing him from manipulating his books of accounts at his convenience. This fact established the trader's intention to evade tax - Transportation of goods without an E-Way Bill constitutes substantive non-compliance and establishes an intention to evade tax - The original order passed under Section 129(3) imposing tax and penalty is restored - The appeal filed by the revenue is allowed
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