Tag Archives: LUCKNOW

Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129.

By | September 4, 2026

Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129. Issue Whether detention of goods and imposition of penalty under Section 129 based on a presumption of e-Way Bill and invoice reuse is legally sustainable in the absence of concrete proof establishing a prior completed journey or delivery.… Read More »

Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129

By | September 4, 2026

Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129 Issue Whether detention of goods and imposition of penalty under Section 129 for alleged reuse of e-way bills and invoices can be sustained based on mere suspicion without cogent proof of a completed prior journey. Facts Movement of Goods:… Read More »