https://www.taxtmi.com/caselaws?id=252395 Penalty under the U.P. Value Added Tax Act for import-side contravention is not attracted by a mere technical omission in Form 38, including a blank column 6, unless the authorities establish on relevant material an intent to evade tax. Where the goods are otherwise supported by genuine documents and the fact-finding authorities record no evasion, penalty should not be sustained on a technical defect alone. However, where blank particulars are coupled with overwriting, altered invoice details, or other discrepancies, the matter may require a fuller appraisal of the evidence, and a deletion of penalty based on incomplete reasoning can be remitted for fresh consideration. en-us Thu, 25 Sep 2014 00:00:00 +0530 Sat, 19 Sep 2015 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252395 Penalty under the U.P. Value Added Tax Act for import-side contravention is not attracted by a mere technical omission in Form 38, including a blank column 6, unless the authorities establish on relevant material an intent to evade tax. Where the goods are otherwise supported by genuine documents and the fact-finding authorities record no evasion, penalty should not be sustained on a technical defect alone. However, where blank particulars are coupled with overwriting, altered invoice details, or other discrepancies, the matter may require a fuller appraisal of the evidence, and a deletion of penalty based on incomplete reasoning can be remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252395