Without proving the double movement the officer cannot penalize in the case e way bill

By Parveen Mahajan

It is the duty of the authorities to ascertain that whether the double movement of the goods has taken place actually. In the present case, no such burden of proof has been discharged by the respondents. It is clear that the respondent authorities have not been able to indicate or prove any mens rea for evasion of tax. The writ petition is allowed and directions given to refund the penalty deposited.
Allahabad High Court
WRIT TAX NO. 574 OF 2019
Date of Order – 13-05-2024