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M/S Akhilesh Traders v. State of UP: The Allahabad High Court in the case having appeal no. W.T.: 1109 of 2019 has decided that in the absence of tax invoices or e-way bill at the time of interception and does not absolve the assessee from the liability of penalty under the GST Act because the goods in transit, the burden to prove that there was no intention to evade tax shifts on the taxpayer. The Court held that in the absence of such documents with the goods in transit, it can be presumed that there was an intention to evade tax on the part of the assessee unless proved otherwise.