TMI Blog2023 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... D 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 canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted. On 31.10.2017 a seizure order was passed against the petitioner 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 do not relate to the goods intercepted. Even, as per the Circular No.102/1718024 issued by the Commissioner, validity of the e-way bill was up to 4 days and goods were being transported after 4 days. Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. 4. Learned counsel for the petitioner submits that it is the duty of the taxing authority to prove by positive evidence that e-way bill was being reused. Since the said part is never proved, the tax and penalty could not be imposed upon the petitioner. For the said purposes, he has placed reliance upon the judgment passed in case of M/s Anandeshwar Traders Vs. State of U.P. and Othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been made at that stage from the purchasing dealer or any toll plaza or other source, nor the petitioner was confronted with any adverse material as may have shifted the onus on the assessee to establish non-transportation of goods on an earlier occasion. 11. The presumption could not be drawn on the basis of the existence of the e-way bills though there did not exist evidence of actua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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