https://www.taxtmi.com/caselaws?id=164522 Penalty under section 14B(7) of the Punjab General Sales Tax Act could be imposed only on cogent material and a specific finding that the dealer attempted to avoid or evade tax due or likely to be due. Mere non-production of documents, or an objection that the documents were not proper, was insufficient. The record showed that the assessee had filed the return before interception, disclosed the transaction, paid tax through banking channels, and carried the relevant import permit and particulars. As no finding was recorded that the documents were forged or that there was deliberate evasion, the condition precedent for penalty was not met, and the penalty was held unsustainable. en-us Mon, 18 Jan 2010 00:00:00 +0530 Sat, 18 Oct 2014 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164522 Penalty under section 14B(7) of the Punjab General Sales Tax Act could be imposed only on cogent material and a specific finding that the dealer attempted to avoid or evade tax due or likely to be due. Mere non-production of documents, or an objection that the documents were not proper, was insufficient. The record showed that the assessee had filed the return before interception, disclosed the transaction, paid tax through banking channels, and carried the relevant import permit and particulars. As no finding was recorded that the documents were forged or that there was deliberate evasion, the condition precedent for penalty was not met, and the penalty was held unsustainable. Case-Laws VAT and Sales Tax Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164522