GST Penalty Quashed as E-Way Bill Was Generated Before Interception

Om Enterprises Vs Additional Commissioner (Allahabad High Court) The petitioner, a trader of TMT iron bars, challenged two orders dated 03.12.2022 and 21.12.2021 relating to the detention of goods and imposition of penalty under Section 129(3) of the GST Act. The petitioner argued that although the tax invoice was generated on 21.12.2021, the e-way bill could not be generated at that time due to a technical glitch. The e-way bill was subsequently generated at 10.59 a.m. the same day. The goods were intercepted at 11.29 a.m., and during inspection, the e-way bill was not available. A show cause...