GSTAT hold Re Transportation Cannot Be Presumed From E Way Bill Verification

The Tribunal found that the goods were accompanied by valid tax documents and an E-Way Bill, while the Department produced no cogent evidence that the goods had already completed an earlier journey or that the E-Way Bill had been reused. 

The allegation of re-transportation, based principally on an earlier verification and a subsequent interception, was therefore held insufficient to establish intent to evade tax.