https://www.taxtmi.com/caselaws?id=164521 Penalty under a check-post evasion provision is attracted only where the authorised officer records a specific finding, based on cogent material, that there was an attempt to avoid or evade tax due or likely to be due. Mere detention of goods, voluntary production of documents at the information collection centre, or a bona fide dispute about taxability or rate of tax does not by itself justify punitive action. A rate dispute remains a matter for assessment, not evidence of concealment or evasion. The text also notes that technical or venial breach, absent deliberate defiance or conscious disregard of legal obligation, is insufficient for penalty. en-us Wed, 10 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164521 Penalty under a check-post evasion provision is attracted only where the authorised officer records a specific finding, based on cogent material, that there was an attempt to avoid or evade tax due or likely to be due. Mere detention of goods, voluntary production of documents at the information collection centre, or a bona fide dispute about taxability or rate of tax does not by itself justify punitive action. A rate dispute remains a matter for assessment, not evidence of concealment or evasion. The text also notes that technical or venial breach, absent deliberate defiance or conscious disregard of legal obligation, is insufficient for penalty. Case-Laws VAT and Sales Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164521