is Advance way bill mandatory??

Dear Experts,

Kindly guide for following issue.

One of our clients (gst dealer) in Andhra Pradesh bought goods from a registered dealer from Karnataka.

Seller sent goods with proper invoice and e Sugam( way bill) along with transport vehicle.

Whereas our client missed to give an advanced eway bill.

Now, the vehicle has been stopped by Commercial tax department after entering Andhra Pradesh.

They are demanding for payment of penalty for not issuing advance way bill. Now vehicle is in custody of tax department.

Is it correct? Or we have any notification about such situation regarding eway bill procedures.

Note: Client is usually a good tax payer and he needs our support.


Regards, Chandu
Tax consultant.