https://www.taxtmi.com/caselaws?id=156689 Documents required to accompany goods in transit under section 28-A(2) could not be produced for the first time in penalty proceedings to avoid liability. The Karnataka High Court noted that the transporter had admittedly not carried the prescribed documents, and the cited precedent only recognised detention of the vehicle at the check-post when time to produce documents had been granted and the documents still were not produced. That limited principle did not extend to later production after proceedings had already begun. Accepting that contention would have undermined section 28-A(2), so the penalty was upheld. en-us Mon, 08 Oct 1990 00:00:00 +0530 Mon, 23 Sep 2013 16:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156689 Documents required to accompany goods in transit under section 28-A(2) could not be produced for the first time in penalty proceedings to avoid liability. The Karnataka High Court noted that the transporter had admittedly not carried the prescribed documents, and the cited precedent only recognised detention of the vehicle at the check-post when time to produce documents had been granted and the documents still were not produced. That limited principle did not extend to later production after proceedings had already begun. Accepting that contention would have undermined section 28-A(2), so the penalty was upheld. Case-Laws VAT and Sales Tax Mon, 08 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156689