Urgent - vehicle interrupted by roving squad.

A business is seeking advice after their vehicle, carrying goods with an e-invoice and e-way bill, was intercepted by a roving squad. The customer rerouted the delivery to a different branch, 60km away from the original destination, leading to a 200% penalty under section 129(1) as the addresses differed. Experts suggest that if the 'ship to' address was correctly specified on the e-invoice and e-way bill, the penalty might be contestable. However, if the delivery location differs from what's stated, escaping the penalty is unlikely. Some suggest that a genuine reason and the customer's branch being a registered place of business could lead to a waiver if explained properly to authorities, especially if no revenue loss occurred.