In a dispute concerning e-waybill, recently Hon'ble Gujarat High Court ruled in favor of taxpayer in the case of Dhabriya Polywood Limited Vs Union of India. In this case, everything was correct like invoice, e-waybill etc. except a small mistake of selecting wrong ODC type of vehicle in the e-waybill.
source https://www.caclubindia.com/articles/eway-bill-is-redundant-why-not-abolish-47155.asp
source https://www.caclubindia.com/articles/eway-bill-is-redundant-why-not-abolish-47155.asp
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