https://www.taxtmi.com/caselaws?id=162956 The Karnataka HC held that transit compliance under the check-post provisions is mandatory to prevent tax evasion, and that the prescribed documents cannot be replaced by a dealer's letterhead, especially where brand new motor cycles were being transported for commercial delivery. Because the goods vehicle did not stop at the check-post, the non-compliance was admitted in reply to the show-cause notice, and the reduced penalty was accepted without protest, the Tribunal was wrong to treat the breach as merely technical. The penalty under section 28A(4) was restored, and the revision was allowed. en-us Fri, 03 Mar 2006 00:00:00 +0530 Wed, 19 Mar 2014 13:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162956 The Karnataka HC held that transit compliance under the check-post provisions is mandatory to prevent tax evasion, and that the prescribed documents cannot be replaced by a dealer's letterhead, especially where brand new motor cycles were being transported for commercial delivery. Because the goods vehicle did not stop at the check-post, the non-compliance was admitted in reply to the show-cause notice, and the reduced penalty was accepted without protest, the Tribunal was wrong to treat the breach as merely technical. The penalty under section 28A(4) was restored, and the revision was allowed. Case-Laws VAT and Sales Tax Fri, 03 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162956