Forgot to make eway bill

In  July , we forgot to make an Eway bill of our client. The scenario was this :

1. Bill  value was 1.5 lakhs

2. No vehicle involved in transportation. It was transported using a hand cart (thella).

3. The distance between the buyer address and seller address is 100 Meters.

Few people said since the distance is less then 10 kms , no e way bill was required. Others said since no vehicle was invovled , E way bill not required. 

BUT

a few are saying E way bill is always required above 50K and 1 Lakh in delhi.

Please help.