Ques: That the appellant has Trading Cement under Tax E-Invoice no. Tax Invoice no FEB/24-25/SFA-02 dated 08/02/2025 E-Invoice no. FEB/24-25/SFA-02 dated 08/02/2025 (Ack No.: 142516661985080) dated 09.02.2025) Master Traders (GSTIN/UIN : 09BAGPA1236B1ZG) Karnailganj, Gonda for which E-Way bill No. 491529210511 dated 09/02/2025 was generated on 09/02/2025 at 0.27 AM worth Rs.1,25,000.00 and were sent under E-Way bill No. 491529210511 dated 09/02/2025 under Vehicle No-UP42AT1198 The Vehicle No-UP42AT1198 to the above stated glitch, e-Way Bills could not be generated by the time of the onset of the transportation of the Good. and when the same was checked on 08.02.2025 at 23.25 PM Naya Ghat Ayodhya, it was found that the of the E-way bill has not generated by Vehicle No-UP42AT1198, the goods were detained and later of seized by the Officer of the Mobile Squad (MS)
Supreme Court Judgment

Ans: There are many  high court judgement that on minor lapses unless there is intention to evade the penalty can not be imposed. Pls contest your case citing those judgements