https://www.taxtmi.com/highlights?id=75151 Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the petitioner failed to rebut the presumption of tax evasion since they could not explain the absence of the invoice and E-Way Bill. Thus, the penalty imposed is upheld, emphasizing that penalties act as deterrents to tax evasion. en-us Fri, 23 Feb 2024 08:24:41 +0530 Fri, 23 Feb 2024 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75151 Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the petitioner failed to rebut the presumption of tax evasion since they could not explain the absence of the invoice and E-Way Bill. Thus, the penalty imposed is upheld, emphasizing that penalties act as deterrents to tax evasion. Highlights GST Fri, 23 Feb 2024 08:24:41 +0530 https://www.taxtmi.com/highlights?id=75151