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    <title>2023 (9) TMI 267 - ALLAHABAD HIGH COURT</title>
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    <description>HC ruled in favor of petitioner challenging tax and penalty for alleged e-way bill reuse. The court set aside seizure orders due to insufficient evidence, emphasizing that taxing authorities must provide positive proof of bill misuse. The decision aligned with prior judicial precedent requiring concrete demonstration of transportation irregularities before imposing penalties.</description>
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