https://www.taxtmi.com/caselaws?id=164059 Seizure of consignments for non-production of tax invoices was treated as valid where the officer had prior reason to believe there was contravention, the grounds for seizure pre-existed the action, and the statutory requirement to produce the invoice was not met; the seizure was upheld. Penalty for the same default was held unsustainable because a taxing statute requires more than a technical breach: there must be material showing mala fide intent or a real opportunity to evade tax. As the omission was treated as a careless lapse and no intent to evade was established, the penalty orders were quashed. en-us Wed, 30 Apr 2008 00:00:00 +0530 Thu, 17 Apr 2014 11:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164059 Seizure of consignments for non-production of tax invoices was treated as valid where the officer had prior reason to believe there was contravention, the grounds for seizure pre-existed the action, and the statutory requirement to produce the invoice was not met; the seizure was upheld. Penalty for the same default was held unsustainable because a taxing statute requires more than a technical breach: there must be material showing mala fide intent or a real opportunity to evade tax. As the omission was treated as a careless lapse and no intent to evade was established, the penalty orders were quashed. Case-Laws VAT and Sales Tax Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164059