https://www.taxtmi.com/caselaws?id=163046 Penalty under the KGST Act could not be sustained where the goods were accompanied by substantially complete statutory transport documents and the only defects were technical omissions, including failure to mention the consignee's registration number. The court accepted that the omission was inadvertent, noted that the registration certificate and books of account were produced, and found no material showing non-accounting of the goods or intent to evade tax. A presumption of evasion based on the first rail transport and minor address discrepancies was held unsustainable, and the penalty orders were set aside. en-us Thu, 03 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163046 Penalty under the KGST Act could not be sustained where the goods were accompanied by substantially complete statutory transport documents and the only defects were technical omissions, including failure to mention the consignee's registration number. The court accepted that the omission was inadvertent, noted that the registration certificate and books of account were produced, and found no material showing non-accounting of the goods or intent to evade tax. A presumption of evasion based on the first rail transport and minor address discrepancies was held unsustainable, and the penalty orders were set aside. Case-Laws VAT and Sales Tax Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163046