https://www.taxtmi.com/highlights?id=71871 Levy of tax and penalty - it is alleged that the e-way bill was being reused - 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 - Order set aside - HC en-us Wed, 06 Sep 2023 16:40:51 +0530 Fri, 08 Sep 2023 15:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71871 Levy of tax and penalty - it is alleged that the e-way bill was being reused - 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 - Order set aside - HC Highlights GST Wed, 06 Sep 2023 16:40:51 +0530 https://www.taxtmi.com/highlights?id=71871