Madras High Court: Vehicle Intercepted for Non-Possession of E-Invoice; Manual Appeal Timely and Valid

The Madras High Court ruled that a vehicle intercepted for non-possession of an electronic invoice (e-invoice) was justified in filing a timely manual appeal despite regulatory complexities. The Court directed the appellate authority to consider the appeal after allowing submission of additional evidence, reinforcing procedural safeguards in GST and transportation regulatory compliance. The judgment supports taxpayers by acknowledging reasonable cause for delayed e-invoice availability in complex logistics environments and mandates fair appellate discretion.