https://www.taxtmi.com/caselaws?id=164761 Penalty under section 73 of the West Bengal Value Added Tax Act, 2003 could not be sustained for delayed production of a way-bill for endorsement where the documents were produced shortly after delivery and there was no finding of concealment, stock omission, incorrect particulars, or any real possibility of tax evasion. The revenue authorities erred in treating every procedural breach as automatically punishable. Penalty requires a reasoned finding that the contravention was deliberate, bona fide was absent, or the breach had a nexus with actual or possible evasion. On the stated facts, the penalty orders were liable to be set aside. en-us Thu, 12 Jun 2008 00:00:00 +0530 Wed, 30 Apr 2014 12:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164761 Penalty under section 73 of the West Bengal Value Added Tax Act, 2003 could not be sustained for delayed production of a way-bill for endorsement where the documents were produced shortly after delivery and there was no finding of concealment, stock omission, incorrect particulars, or any real possibility of tax evasion. The revenue authorities erred in treating every procedural breach as automatically punishable. Penalty requires a reasoned finding that the contravention was deliberate, bona fide was absent, or the breach had a nexus with actual or possible evasion. On the stated facts, the penalty orders were liable to be set aside. Case-Laws VAT and Sales Tax Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164761