https://www.taxtmi.com/caselaws?id=217471 Penalty for allegedly withholding documents accompanying goods was found unsustainable where the consignment was voluntarily reported at the check post, the declaration forms, delivery note and goods receipt disclosed the full load, and the missing invoice was later produced. The Tribunal accepted that the invoice had been inadvertently left in the vehicle, found no deliberate suppression or intent to evade tax, and concluded that the statutory requirements for penalty were not met. The High Court treated that appreciation of evidence as a possible view and found no illegality, perversity or substantial question of law arising from it. en-us Wed, 26 Sep 2012 00:00:00 +0530 Thu, 31 Jul 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217471 Penalty for allegedly withholding documents accompanying goods was found unsustainable where the consignment was voluntarily reported at the check post, the declaration forms, delivery note and goods receipt disclosed the full load, and the missing invoice was later produced. The Tribunal accepted that the invoice had been inadvertently left in the vehicle, found no deliberate suppression or intent to evade tax, and concluded that the statutory requirements for penalty were not met. The High Court treated that appreciation of evidence as a possible view and found no illegality, perversity or substantial question of law arising from it. Case-Laws VAT and Sales Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217471