https://www.taxtmi.com/caselaws?id=169072 A penalty for alleged tax evasion at an information collection centre cannot be sustained on suspicion alone. The authority must first record a definite finding on the genuineness and veracity of the documents accompanying the goods, and only then infer an intent to evade tax. Here, the goods were said to be accompanied by invoice, goods receipt, statutory declaration form and insurance papers, and entry at the centre was also noted, but no clear finding on document genuineness was made before imposing penalty. The penalty order was therefore unsustainable and the matter was remanded for fresh decision after hearing both sides. en-us Thu, 19 Sep 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169072 A penalty for alleged tax evasion at an information collection centre cannot be sustained on suspicion alone. The authority must first record a definite finding on the genuineness and veracity of the documents accompanying the goods, and only then infer an intent to evade tax. Here, the goods were said to be accompanied by invoice, goods receipt, statutory declaration form and insurance papers, and entry at the centre was also noted, but no clear finding on document genuineness was made before imposing penalty. The penalty order was therefore unsustainable and the matter was remanded for fresh decision after hearing both sides. Case-Laws VAT and Sales Tax Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169072