Held - The sole question for consideration is whether carrying e-way bill is mandatory for the movement of goods from .....

Held - This Court in M/s Hindustan Herbal Cosmetics v. Stateof U.P. and Others (Writ Tax No.1400 of 2019 decided on January 2, 202.....

Held - In the present case, it is an admitted fact that neither invoice nor e-way bill were accompanying the goods when it was intercepted by the a.....

Held - The factual aspect in the present case clearly does not indicate any mens rea whatsoever for evasion of tax. The goods were accompanied by t.....

Held - It is to be noted that the goods in the vehicle were for two e-Invoices and two E-Way Bills and only one E-Way .....

Held - In the instant case before me, although the petitioner failed to generate the e-Way Bill on time, the Tax Invoices issued containe.....