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2023 (9) TMI 267 - HC - GSTLevy of tax and penalty - it is alleged that the e-way bill was being reused - HELD THAT:- This Court in M/s Anandeshwar Traders Vs. State of U.P. and Others [2021 (1) TMI 1091 - ALLAHABAD HIGH COURT] has categorically held that it is for the seizing authority to establish by evidence that e-way bill was being reused. In the present case, there is no evidence produced by the seizing authority that there is a reuse of the e-way bill by the petitioner - the case of the petitioner squarely covered by the aforesaid judgment. The impugned order dated 31.10.2017 and 23.08.2019 cannot stand and the same are set aside - Petition allowed.
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