One E-Way Bill is Sufficient for Multiple Invoices: Allahabad High Court

Kent Cables Pvt. Ltd. Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court has ruled in favor of Kent Cables Pvt. Ltd., holding that a single E-Way Bill can be considered valid for the transport of goods covered by multiple invoices. The court emphasized that the primary purpose of an E-Way Bill is to track the movement of goods and prevent tax evasion. It concluded that minor technical or human errors, such as generating one E-Way Bill for several invoices, should not be a basis for penalizing a dealer, particularly when there is no evidence of an intent to evade tax....