https://www.taxtmi.com/caselaws?id=799465 Detention and penalty under the GST framework for alleged reuse of invoices and e-way bills require a demonstrated contravention relating to the movement of goods. Where goods are accompanied by invoices and a valid e-way bill with no discrepancy in description, quantity, value, or ownership, toll-plaza photographs and vehicle-movement data alone do not prove that the same goods were previously delivered and re-transported. Independent, cogent evidence is required, including verification of explanations and documents concerning prior transport. Suspicion or presumed intent to evade tax cannot replace proof; unsupported detention and penalty proceedings are unsustainable. en-us Wed, 16 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799465 Detention and penalty under the GST framework for alleged reuse of invoices and e-way bills require a demonstrated contravention relating to the movement of goods. Where goods are accompanied by invoices and a valid e-way bill with no discrepancy in description, quantity, value, or ownership, toll-plaza photographs and vehicle-movement data alone do not prove that the same goods were previously delivered and re-transported. Independent, cogent evidence is required, including verification of explanations and documents concerning prior transport. Suspicion or presumed intent to evade tax cannot replace proof; unsupported detention and penalty proceedings are unsustainable. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799465