https://www.taxtmi.com/caselaws?id=168006 Penalty under section 28A of the Karnataka Sales Tax Act cannot be sustained where goods in transit are accompanied by the prescribed documents and the dispute is only about discrepancies between those documents. The check-post authority's enquiry is confined to whether valid documents required by law accompany the vehicle; it cannot levy penalty merely because invoice, airway bill, bills of entry, or related papers do not fully match, if their existence and validity are not in doubt. On that basis, the appellate order setting aside the penalty was not erroneous or prejudicial to the Revenue, so revision under section 22A(1) was not justified. en-us Thu, 03 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168006 Penalty under section 28A of the Karnataka Sales Tax Act cannot be sustained where goods in transit are accompanied by the prescribed documents and the dispute is only about discrepancies between those documents. The check-post authority's enquiry is confined to whether valid documents required by law accompany the vehicle; it cannot levy penalty merely because invoice, airway bill, bills of entry, or related papers do not fully match, if their existence and validity are not in doubt. On that basis, the appellate order setting aside the penalty was not erroneous or prejudicial to the Revenue, so revision under section 22A(1) was not justified. Case-Laws VAT and Sales Tax Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168006