https://www.taxtmi.com/caselaws?id=161807 Penalty for alleged contravention under the U.P. Trade Tax import-control scheme was treated as unsustainable where the declaration form and supporting papers had been produced before seizure, and the relevant notification had extended the validity of Form XXXI. The court's reasoning was that penalty can be imposed only when the facts show an attempt to evade tax, not when the dispute rests on a technical defect or a transporter's lapse. On that basis, the procedural irregularities relied upon were held insufficient to infer collusion or tax evasion, and the penalty was set aside with consequential refund directions. en-us Fri, 23 May 2003 00:00:00 +0530 Thu, 06 Feb 2014 18:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161807 Penalty for alleged contravention under the U.P. Trade Tax import-control scheme was treated as unsustainable where the declaration form and supporting papers had been produced before seizure, and the relevant notification had extended the validity of Form XXXI. The court's reasoning was that penalty can be imposed only when the facts show an attempt to evade tax, not when the dispute rests on a technical defect or a transporter's lapse. On that basis, the procedural irregularities relied upon were held insufficient to infer collusion or tax evasion, and the penalty was set aside with consequential refund directions. Case-Laws VAT and Sales Tax Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161807