https://www.taxtmi.com/caselaws?id=162100 Penalty for breach of a fiscal control provision was held unsustainable where the revenue failed to establish a deliberate intention to evade tax. The court noted that penalty is not automatic for statutory non-compliance and ordinarily requires contumacious conduct, conscious disregard of the obligation, or a mala fide design. On the facts, the assessee had attempted compliance and produced the way bill on the same day, albeit after the permitted time, which amounted to substantial compliance rather than evasion. The seizure was allowed to stand, but the penal levy was quashed. en-us Mon, 20 Mar 2006 00:00:00 +0530 Wed, 19 Feb 2014 12:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162100 Penalty for breach of a fiscal control provision was held unsustainable where the revenue failed to establish a deliberate intention to evade tax. The court noted that penalty is not automatic for statutory non-compliance and ordinarily requires contumacious conduct, conscious disregard of the obligation, or a mala fide design. On the facts, the assessee had attempted compliance and produced the way bill on the same day, albeit after the permitted time, which amounted to substantial compliance rather than evasion. The seizure was allowed to stand, but the penal levy was quashed. Case-Laws VAT and Sales Tax Mon, 20 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162100