Onus on GST Authority to Prove that E-way Bill was Reused to Levy Tax & Penalty: HC
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- Last Updated on 28 April, 2023
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Case Details: BI Agro Oils Ltd. v. State of U.P. - [2023] 149 taxmann.com 434 (Allahabad)
Judiciary and Counsel Details
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- Vivek Chaudhary, J.
- Yogesh Chandra Srivastava & Shubham Agrawal for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
A transport vehicle carrying goods of the petitioner was intercepted by the department and seizure order was passed on the ground that invoice and e-way bill dated 23.10.2017 were bearing packing date of 26.10.2017 and hence, the documents did not relate to the goods intercepted.
The petitioner submitted reply and stated that while under transportation earlier, the goods were damaged on the way and oil contained therein spilled over other packaging and, thus, same were brought back and thereafter properly packed goods were supplied through the same invoice and e-way bill.
The department levied penalty which was paid by the petitioner under protest and appeal was filed. However, the appeal was rejected and it filed writ petition to challenge the order of penalty.
High Court Held
The Honorable High Court noted that the seizing authority had to establish by evidence that e-way bill was being reused but there was no evidence produced by such authority. The mere assertion made at the end of the seizure order that it was clearly established that the assessee had made double use of the e-way bills would be merely a conclusion drawn bereft of material on record. Therefore, the Court held that the impugned order was liable to be set aside.
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