https://www.taxtmi.com/caselaws?id=800133 Misdescription of higher-value copper scrap as aluminium scrap in contemporaneous invoices and e-way bills, coupled with concealment of separately identifiable copper, supports a rebuttable inference of intent to evade tax on a preponderance of probabilities. The inference is not displaced by an explanation of labourers' error where the mismatch is not a mere classification, HSN, or typographical discrepancy. Under Section 129, transit documents generated after interception cannot retrospectively validate earlier movement or cure missing matching documentation; resulting tax and penalty consequences apply. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800133 Misdescription of higher-value copper scrap as aluminium scrap in contemporaneous invoices and e-way bills, coupled with concealment of separately identifiable copper, supports a rebuttable inference of intent to evade tax on a preponderance of probabilities. The inference is not displaced by an explanation of labourers' error where the mismatch is not a mere classification, HSN, or typographical discrepancy. Under Section 129, transit documents generated after interception cannot retrospectively validate earlier movement or cure missing matching documentation; resulting tax and penalty consequences apply. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800133