High Court Overturns Order Due to Lack of Evidence on E-way Bill Reuse Allegations; Jurisdictional Overreach Noted.

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....Seizure of Goods - allegation of reuse of E-way bills - The appeal authority had no jurisdiction to examine fresh evidence at the behest of the revenue or record fresh reasons to support original order. The proper authority, had not recorded any reason to establish evasion of tax or attempt to evade tax or even reuse of the documents by the petitioner. Though he raised that issue in the seizure proceedings, he did not record any finding that effect in the final order - No useful purpose would be served to remand the proceeding now as that would amount to giving the revenue a second inning to built a fresh case - Order set aside - HC....