https://www.taxtmi.com/caselaws?id=164145 Penalty under section 51(7) of the Punjab Value Added Tax Act, 2005 requires a recorded finding, supported by material, that the dealer attempted to avoid or evade tax. A mere bona fide dispute about the applicable rate of tax, where the consignor voluntarily disclosed the goods and produced bills, receipts and other documents at the information collection centre, does not by itself establish concealment or evasion. Deliberate default, contumacious conduct or conscious disregard of the statutory obligation must be shown before penalty can be sustained; on these facts, the penalty order was legally unsustainable. en-us Wed, 17 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164145 Penalty under section 51(7) of the Punjab Value Added Tax Act, 2005 requires a recorded finding, supported by material, that the dealer attempted to avoid or evade tax. A mere bona fide dispute about the applicable rate of tax, where the consignor voluntarily disclosed the goods and produced bills, receipts and other documents at the information collection centre, does not by itself establish concealment or evasion. Deliberate default, contumacious conduct or conscious disregard of the statutory obligation must be shown before penalty can be sustained; on these facts, the penalty order was legally unsustainable. Case-Laws VAT and Sales Tax Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164145