E-way Bill Generation After Interception Confirms Tax Evasion Intent Under UP GST Rules Following 14th Amendment
Case-Laws
GST
The HC dismissed a challenge to detention and penalty order, affirming that carrying an e-way bill is mandatory for goods movement after the 14th Amendment to UP GST Rules effective April 1, 2018. The Court relied on precedents establishing that absence of an e-way bill creates a rebuttable presumption of tax evasion. In this case, the petitioner generated the e
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