Onus on GST Authority to Prove that E-way Bill was Reused to Levy Tax & Penalty: HC
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 28 April, 2023
Latest from Taxmann
Case Details: BI Agro Oils Ltd. v. State of U.P. - [2023] 149 taxmann.com 434 (Allahabad)
Judiciary and Counsel Details
-
- 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.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
