2026-VIL-66-GSTAT-LCK
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SGST Tribunal

GST - Movement of goods with valid e-Way Bill - Presumption of reuse of e-Way Bill - Appellant was transporting goods with valid tax documents including invoice, e-invoice and e-Way Bill. The Department intercepted the goods and presumed that the e-Way Bill was being reused based on earlier verification of the e-Way Bill at one location and subsequent location of the vehicle at another place on the same day, without producing any independent and cogent evidence that the same goods had already completed an earlier journey - Whether goods in compliance with GST provisions can be detained and penalized on the basis of presumption or inference without producing cogent material evidence that the e-Way Bill was actually being reused - HELD - The material placed on record does not establish any discrepancy in description, quantity, value or ownership of the goods. The goods were accompanied by relevant tax documents including invoice, e-invoice and e-Way Bill - The finding that goods were re-transported is based principally on inference from earlier verification or location of the e-Way Bill and no independent and cogent evidence has been produced to establish that the same goods had already completed an earlier journey and had been delivered - If movement of goods is in compliance with provisions of GST Act, the same cannot be detained on basis of presumptions and assumptions. Presumption cannot take the place of evidence and strong suspicion, strange coincidences and grave doubt cannot take place of legal proof. Intention cannot be presumed merely from suspicion and presumption of tax evasion cannot take place of proof - The appeal is allowed and the appellate order and original order are set aside
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