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Burden of proof

Ajinkya Sawrikar   21 February 2020

Ajinkya Sawrikar

 2 points

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One of my clients was supposedly caught by a GST officer during transit of goods. The officer was of the opinion that the client has under invoiced the goods i.e no e-way bill has been generated since the goods to be transported were actually less than ₹50,000.

This is causing a lot of trouble to many other people as well. These officers catch hold of all the goods which are invoiced between ₹40,000 to ₹50,000 and say that they were deliberately under invoiced.

Now coming to the point, the burden of proof of under invoicing lies on whom? Is it that the registered tax payer has to prove that this is not the case, or the department has to prove that the goods were under invoiced?

Note that they have not sent any demand notice. They asked my client to fill the 'Statement of Ower of Goods' form and nothing else.

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