152. A conveyance carrying goods worth Rs.2,50,000 from Delhi to Chandigarh was stopped by a proper officer for inspection. On being asked to produce documents for verification such as invoice/bill, conveyance-in-charge produced invoice/bill but he did not had any copy of e-way bill/ e-way bill number with him and stated that he is not liable to produce any other document. However, department in the show cause notice contend that he is liable to produce documents and also pay penalty. Discuss.

 As per section 68 of the Act person in-charge of conveyance is liable to produce invoice bill and e-way bill number for verification. Further under section 122(3)(b) he is liable to pay penalty which may extend to Rs. 25,000/-.