https://www.taxtmi.com/caselaws?id=217353 Penalty under Section 51(7)(b) of the Punjab Value Added Tax Act, 2005 was held unsustainable because the Tribunal found genuine documents, voluntary reporting at the information collection centre, payment through banking channels, and only a clerical or human error in the consignee's name. The Tribunal also found no material showing that the goods were intended to be kept out of account or that there was any attempt to evade tax. Those findings were neither perverse nor illegal, and no substantial question of law arose; the departmental appeal failed. en-us Thu, 06 Sep 2012 00:00:00 +0530 Wed, 30 Jul 2014 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217353 Penalty under Section 51(7)(b) of the Punjab Value Added Tax Act, 2005 was held unsustainable because the Tribunal found genuine documents, voluntary reporting at the information collection centre, payment through banking channels, and only a clerical or human error in the consignee's name. The Tribunal also found no material showing that the goods were intended to be kept out of account or that there was any attempt to evade tax. Those findings were neither perverse nor illegal, and no substantial question of law arose; the departmental appeal failed. Case-Laws VAT and Sales Tax Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217353