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Srinivasan V, Advocate

FCA, LL.B. (Hons.)

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Tag: GST | Burden of proof

June 6, 2024June 6, 2024GST RulingsGST | Burden of proof, GST | E Way Bill

Burden of proof for double movement on the same E Way Bill

Even if the dealer does not cancel the e-way bill within 24 hours of its generation, it would remain a matter of inquiry to determine on evidence whether an actual transaction had taken place or not. It is the duty of the authorities to ascertain whether double movement of goods had taken place.

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