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2024 (1) TMI 565 - ALLAHABAD HIGH COURTPenalty proceedings taken out under Section 129 of the GST Act - petitioner not in possession of a valid E-Way Bill while transporting the goods - HELD THAT:- The E-Way Bill is a mandatory requirement under Rule 138A of the GST Rules. Transporting the goods without possession in the absence of E-Way Bill constitutes a contravention of the provisions of the GST Act. The authorities have further found that the E-Way Bill which was later produced was infact generated after the interception of the vehicle by the revenue authority. The said E-Way Bill was rejected as it was found to be an attempt to post facto rationalize the illicit transportation of goods. The aforesaid findings have not been assailed before the initial authority in the show cause notice or in the memo of appeal or even in the writ petition. The writ petition (tax) is dismissed.
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