Mere Delayed e-way bill generation Not Tax Evasion Intent: Allahabad HC

T.K. Printers Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) Mere absence of documents during interception does not establish evasion, especially if submitted before final order, Delayed generation of e-way bill, cannot be automatically equated with intent to evade tax, Procedural Lapses Are Not Tax Evasion: Allahabad HC In a significant ruling, the Allahabad High Court has reinforced the principle that a mere procedural lapse, such as the delayed generation of an e-way bill, cannot be automatically equated with an intent to evade tax. The Court emphasized that for the ...