The E-Way Bill: A Game Changer or a Regulatory Overreach?

Kya hume yeh apne vyanjan par chakkar lagana chahiye? (Should we be bothered about regulatory overreach on our business?) In last year's landmark ruling in the case of DLF Telecom Ltd vs. Union of India (2017), the Supreme Court of India ruled that the E-Way Bill is a valid regulatory measure to curb tax evasion but what about the practical implications on small businesses? In theory, the E-Way Bill aims to reduce transactions without proper documentation. But in practice, it's a cumbersome process that's adding to the administrative burden on small traders. I firmly believe that regulatory overreach is killing the small business spirit. What do you guys think? Is the E-Way Bill a game-changer or a regulatory overreach?