https://www.taxtmi.com/caselaws?id=169056 In VAT transit interception matters, penalty cannot be sustained where the checking officer, in summary proceedings, seeks to finally characterise the movement as an inter-State sale; the nature of the transaction is to be determined in regular assessment, especially when the accompanying documents are not doubted and no mens rea to evade tax is shown. A prolonged delay in filing appeal will also not be condoned without sufficient cause under the Limitation Act. On the facts noted, the penalty failed and the delay was refused condonation, leaving relief to the assessee undisturbed. en-us Mon, 22 Sep 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169056 In VAT transit interception matters, penalty cannot be sustained where the checking officer, in summary proceedings, seeks to finally characterise the movement as an inter-State sale; the nature of the transaction is to be determined in regular assessment, especially when the accompanying documents are not doubted and no mens rea to evade tax is shown. A prolonged delay in filing appeal will also not be condoned without sufficient cause under the Limitation Act. On the facts noted, the penalty failed and the delay was refused condonation, leaving relief to the assessee undisturbed. Case-Laws VAT and Sales Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169056