Burden of Proof for Double Movement under GST Lies on Department: Allahabad HC

K Y Tobacco Works Pvt Ltd Vs State of U.P. And 4 Others (Allahabad High Court) The case of K Y Tobacco Works Pvt Ltd Vs State of U.P. and 4 Others before the Allahabad High Court highlights a significant aspect of the Uttar Pradesh Goods and Service Tax (UPGST) Act, 2017. The primary issue revolves around the burden of proof for the alleged double movement of goods based on the same set of documents. This judgment reiterates the responsibility of the tax authorities to provide concrete evidence when accusing a taxpayer of evasion. Background of the Case The petitioner, K Y Tobacco Works Pvt Lt...