https://www.taxtmi.com/caselaws?id=163785 Penalty under section 29A(4) of the Kerala General Sales Tax Act was held unsustainable where the goods vehicle carried only a photostat copy of the delivery note at interception, but the original was produced within the time allowed with an explanation. The authority could invoke the penalty mechanism only on a reasonable basis to suspect tax evasion, and on these facts the omission was treated as an inadvertent technical breach rather than evidence of mala fide intent or mens rea. The appellate authorities were criticised for mechanically affirming the penalty without addressing the relevant circumstances, and the assessee succeeded. en-us Wed, 23 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163785 Penalty under section 29A(4) of the Kerala General Sales Tax Act was held unsustainable where the goods vehicle carried only a photostat copy of the delivery note at interception, but the original was produced within the time allowed with an explanation. The authority could invoke the penalty mechanism only on a reasonable basis to suspect tax evasion, and on these facts the omission was treated as an inadvertent technical breach rather than evidence of mala fide intent or mens rea. The appellate authorities were criticised for mechanically affirming the penalty without addressing the relevant circumstances, and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163785