Failure to generate e-invoice not constitute tax evasion if e-way bill is present

Nancy Trading Company Vs State of U.P. And 3 Others (Allahabad High Court) The recent Allahabad High Court ruling in the case of Nancy Trading Company Vs State of U.P. And 3 Others has significant implications for the interpretation of tax compliance under the GST regime. The court addressed the issue of whether the failure to generate an e-invoice constitutes an attempt to evade tax, especially when an e-way bill has been duly generated. Background of the Case Nancy Trading Company filed a writ petition challenging the orders passed by the authorities under Section 129(3) of the CGST Act, 201...