Genuineness of the tax invoice once not doubted is prima facie primary evidence as to the genuineness of the transaction.

Allahabad HC in the case of A.S. Enterprise V/s Commissioner of State Tax U.P..

 While the goods were in transit, the same were intercepted and detained on the ground that part consignment was not covered with any invoice or other document. But immediately thereafter, the driver of the truck produced the remaining documents but the request was declined. Later on these documents were produced alongwith the reply to SCN.

The court observed that the documents that were produced by the petitioner though at the stage of the SCN were original tax invoices and no enquiry was made to doubt the genuineness of such tax invoices. Upon furnishing of the original tax invoices at the stage of the SCN itself, initial onus that rested on the assessee was discharged.

Though the detention did not suffer from any illegality, however, the further orders of the seizure etc. are found to be not based on any material or evidence on record.