Failure to carry valid documents during transit constitutes deliberate tax evasion

EVM Passenger Cars India Pvt. Ltd. Vs State of Kerala (Kerala High Court) The Hon’ble Kerela High Court, in M/s. EVM Passenger Cars India Pvt. Ltd. v. State of Kerala [WP(C) NO. 10565 OF 2018 dated August  23, 2023] dismissed the petition filed against the order of the Adjudicating Authority and held that it is duty of the owners/dealers to substantiate why the goods during transportation did not accompanied by the documents as specified under GST law and in case the assessee is not able to substantiate, it would mean that assessee wilfully attempted to transport the goods without any docu...