GURUNANAK ARECANUT TRADERS
Vs.
COMMERCIAL TAX & ANR.
WRIT TAX No. – 1177 of 2022
HIGH COURT: ALLAHABAD
DATED: 05.03.2025
COURT HELD E-WAY BILL TO BE GENERATED BEFORE TRANSPORTING GOODS
Absence of E-way bill – Detention of goods – Penalty – E-way bill generated after detention – Misclassification of goods – Discrepancies in business registration – On inquiry found that petitioner not carrying business at place where firm was registered and registration of firm was also suo moto cancelled – Intent to evade tax held
Held: Writ petition fails and dismissed – Held it is mandatory for seller to download e-way bill once goods transported – Subsequent downloading of e-way bill would not absolve liability under Act.
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