https://www.taxtmi.com/caselaws?id=164419 Penalty under section 14B(7) of the Punjab Value Added Tax Act, 2005 requires cogent material and a specific finding, after notice and enquiry, that the documents produced at the check-post were fake or not genuine and that there was an attempt to avoid or evade tax. The power is conditional, and the existence of the penalty provision alone does not justify its use. Where the driver produced relevant documents and the Department failed to show forgery, penalty could not be sustained. The character of the movement of goods as inter-State sale or stock transfer was a matter for assessment, not summary penalty proceedings, and the record disclosed no deliberate or dishonest conduct. en-us Tue, 06 Apr 2010 00:00:00 +0530 Sat, 11 Oct 2014 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164419 Penalty under section 14B(7) of the Punjab Value Added Tax Act, 2005 requires cogent material and a specific finding, after notice and enquiry, that the documents produced at the check-post were fake or not genuine and that there was an attempt to avoid or evade tax. The power is conditional, and the existence of the penalty provision alone does not justify its use. Where the driver produced relevant documents and the Department failed to show forgery, penalty could not be sustained. The character of the movement of goods as inter-State sale or stock transfer was a matter for assessment, not summary penalty proceedings, and the record disclosed no deliberate or dishonest conduct. Case-Laws VAT and Sales Tax Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164419