https://www.taxtmi.com/caselaws?id=164571 Mandatory notice to the consignee under the amended Punjab Value Added Tax regime was treated as a compulsory precondition for penalty proceedings, and non-service of that notice was said to vitiate the penalty order. The court also noted that penalty for transit-related non-compliance cannot be sustained where the transport documents are complete, the transaction is otherwise accounted for, and no intention to evade tax can be inferred. Mere non-reporting at the ICC barrier, on those facts, was held insufficient to establish tax evasion. en-us Thu, 16 Jul 2009 00:00:00 +0530 Sat, 26 Apr 2014 11:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164571 Mandatory notice to the consignee under the amended Punjab Value Added Tax regime was treated as a compulsory precondition for penalty proceedings, and non-service of that notice was said to vitiate the penalty order. The court also noted that penalty for transit-related non-compliance cannot be sustained where the transport documents are complete, the transaction is otherwise accounted for, and no intention to evade tax can be inferred. Mere non-reporting at the ICC barrier, on those facts, was held insufficient to establish tax evasion. Case-Laws VAT and Sales Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164571