The ruling in brief
Where registered manufacturer transported goods under valid invoice, e- invoice and e-way bill and departmental presumption of re-transportation on already used documents was based on inference without proof or discrepancy in goods or documents, burden to prove reuse lay on department which failed to establish any contravention, thus inference of evasion intent was unsustainable and detention with penalty unjustified
Provisions considered
Section 129, read with section 68, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017
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