Allahabad HC Upholds Penalty for goods transported without e-way bill

Gurunanak Arecanut Traders Vs Commercial Tax And Another (Allahabad High Court) Penalty proceeding are justifiable under Sec 129, in case of Movement of Goods without E-way bill-Allahabad High Court In recent case of Gurunanak Arecanut Traders Versus Commercial Tax And Another, Allahabad High Court concluded that, It is mandatory on the part of the seller to generate and download the e-way bill once the goods are put in transit. in case goods are not accompanied by e-way bill, a presumption may be read that there is an intention to evade tax. Subsequent downloading of e-way bill would not abso...