https://www.taxtmi.com/caselaws?id=164913 Under the U.P. Trade Tax Act, penalty for breach of import documentation requirements under section 15A(1)(o) is sustainable only if the contravention is accompanied by an attempt to evade tax. The High Court held that mere non-production of form XXXI at interception does not by itself justify penalty where the importer later produces the prescribed documents, including the form, bill or challan, and trip sheet before seizure. On the facts, voluntary production in reply to the show-cause notice negatived any inference of tax evasion, so the penalty order was quashed in favour of the assessee. en-us Fri, 23 Jul 2010 00:00:00 +0530 Sat, 22 Dec 2018 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164913 Under the U.P. Trade Tax Act, penalty for breach of import documentation requirements under section 15A(1)(o) is sustainable only if the contravention is accompanied by an attempt to evade tax. The High Court held that mere non-production of form XXXI at interception does not by itself justify penalty where the importer later produces the prescribed documents, including the form, bill or challan, and trip sheet before seizure. On the facts, voluntary production in reply to the show-cause notice negatived any inference of tax evasion, so the penalty order was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164913