https://www.taxtmi.com/caselaws?id=164762 The Tribunal set aside penalty orders imposed on a courier company under the West Bengal Value Added Tax Act for transporting goods without proper endorsement, due to the absence of a competent person at a check-post. Despite acknowledging the technical violation, the Tribunal found no tax evasion possibility and emphasized the authorities' responsibility. The penalty was deemed unjustified, highlighting the lack of mala fide intent and circumstances beyond the petitioner's control. The Tribunal allowed the application without costs, emphasizing the consequences of infringement and the absence of tax evasion. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164762 The Tribunal set aside penalty orders imposed on a courier company under the West Bengal Value Added Tax Act for transporting goods without proper endorsement, due to the absence of a competent person at a check-post. Despite acknowledging the technical violation, the Tribunal found no tax evasion possibility and emphasized the authorities' responsibility. The penalty was deemed unjustified, highlighting the lack of mala fide intent and circumstances beyond the petitioner's control. The Tribunal allowed the application without costs, emphasizing the consequences of infringement and the absence of tax evasion. Case-Laws VAT and Sales Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164762