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.....

Held - For invoking the proceeding under section 129(3) of the CGST Act, section 130 of the CGST Act was required to be read together, where the in.....

Held - Here, the goods in question were not seized while in transit. They were seized from a godown, two days after the expiry of the e-way bill. T.....