https://www.taxtmi.com/caselaws?id=167735 Penalty under the U.P. Value Added Tax Act was held unsustainable where the declaration form accompanying goods remained blank, but the transport had begun before abolition of the check-post and the omission arose from procedural change and lack of assistance beyond the assessee's control. The documents other than the declaration form were in order, and there was no material showing concealment, mala fide intention, or deliberate evasion. On those facts, the court applied the principle that a bona fide technical lapse without culpable conduct does not justify penalty, and the cancellation of penalty was upheld. en-us Fri, 30 Nov 2012 00:00:00 +0530 Mon, 30 Jan 2017 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167735 Penalty under the U.P. Value Added Tax Act was held unsustainable where the declaration form accompanying goods remained blank, but the transport had begun before abolition of the check-post and the omission arose from procedural change and lack of assistance beyond the assessee's control. The documents other than the declaration form were in order, and there was no material showing concealment, mala fide intention, or deliberate evasion. On those facts, the court applied the principle that a bona fide technical lapse without culpable conduct does not justify penalty, and the cancellation of penalty was upheld. Case-Laws VAT and Sales Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167735