Depending on its former decision in M/s Anandeshwar Traders v. State of U.P. and Others , the Allahabad High Court ruled that the burden to prove the double movement of goods based on the same documents lies on the department. The Allahabad High Court in M/s Anandeshwar Traders v. State of U.P. and Others ruled that the positive burden to prove that goods had been transported on an earlier occasion is in the Assessing Authority. The court noted that as no inquiries were incurred from taxpayers, toll plazas, purchasing dealers, or any other source as to whether goods had been transported earlier, no presumption can be drawn by the authorities just on the e-way bill. The Court in M/s Anandeshwar Traders ruled that a conclusion without proof cannot be drawn against the double use of e-way bills. Such a conclusion ought to be based on facts and proof that the assessing authority determined which has been examined to test the order correctness and not the conclusions, recorded without...
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