https://www.taxtmi.com/caselaws?id=163736 The High Court upheld the penalty restoration by the Tribunal for transportation of liquor without invoice but reduced the penalty amount. Despite acknowledging the likelihood of tax evasion, the Court granted the benefit of doubt to the petitioner due to the absence of excise proceedings for seizure or confiscation. Considering the legitimate source of liquor and the production of an invoice, the Court reduced the penalty to the tax amount, emphasizing the benefit of doubt in favor of the petitioner. en-us Tue, 01 Aug 2006 00:00:00 +0530 Tue, 08 Apr 2014 14:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163736 The High Court upheld the penalty restoration by the Tribunal for transportation of liquor without invoice but reduced the penalty amount. Despite acknowledging the likelihood of tax evasion, the Court granted the benefit of doubt to the petitioner due to the absence of excise proceedings for seizure or confiscation. Considering the legitimate source of liquor and the production of an invoice, the Court reduced the penalty to the tax amount, emphasizing the benefit of doubt in favor of the petitioner. Case-Laws VAT and Sales Tax Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163736