2026-VIL-67-GSTAT-LCK
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  2. 2026-VIL-67-GSTAT-LCK

SGST Tribunal

GST – Allegation of reuse of e-Way Bill based on presumption - Reuse of E-Way Bills - During transportation of goods by vehicle, the goods were checked at 01:27 p.m. and again at the same location at 09:52 p.m. on the same day. The officer of Mobile Squad drew inference that the papers were being reused for another transaction to evade tax. A demand including penalties was created - Whether goods can be presumed to be re-transported and liable to penalty on the sole basis of an inference drawn from earlier verification of E-Way Bill without cogent evidence of actual re-transportation - HELD - The finding that the goods were being “re-transported” is based principally on an inference from the earlier verification of the E-Way Bill. No independent and cogent evidence has been produced to establish that the same goods had already completed an earlier journey and had been delivered - The facts on record do not establish any discrepancy in description, quantity, value or ownership of goods. The goods were accompanied by relevant tax documents including invoice, e-invoice and E-Way Bill. It is settled law that presumption cannot take the place of evidence - Department has not established any cogent material such as crossing of a toll plaza during course of transportation that goods actually underwent an earlier completed transportation or that same goods were being re-transported. The respondent failed to establish that the bill for repairing the concerned vehicle is fake or forged - The appellate order and the original order passed under Section 129 are set aside. The amount deposited by the appellant is refunded in accordance with law – The appeal is allowed
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