https://www.taxtmi.com/caselaws?id=157193 Penalty for non-production of documents at a check-post under section 28-A(4) of the Karnataka Sales Tax Act is not automatic and requires a reasoned finding that the omission was without sufficient cause and reflected a culpable intent to evade tax. The revisional authority cannot sustain penalty on assumptions or conjecture without an independent enquiry into the rival explanations, especially where the assessee later produces the documents and offers an explanation for the lapse. In the absence of material showing fabricated documents or a deliberate evasion motive, the penalty is unsustainable and relief follows. en-us Fri, 18 Jan 1991 00:00:00 +0530 Tue, 01 Oct 2013 15:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157193 Penalty for non-production of documents at a check-post under section 28-A(4) of the Karnataka Sales Tax Act is not automatic and requires a reasoned finding that the omission was without sufficient cause and reflected a culpable intent to evade tax. The revisional authority cannot sustain penalty on assumptions or conjecture without an independent enquiry into the rival explanations, especially where the assessee later produces the documents and offers an explanation for the lapse. In the absence of material showing fabricated documents or a deliberate evasion motive, the penalty is unsustainable and relief follows. Case-Laws VAT and Sales Tax Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157193