https://www.taxtmi.com/caselaws?id=261307 The court upheld the revisional authority's decision, affirming the penalty imposition under section 53(12) of the Karnataka Value Added Tax Act, 2003, for failure to produce transport documents during the interception of goods vehicle carrying Pan Parag-Gutkha. Despite the appellant's argument of no intent to evade tax and prompt document submission, the court emphasized statutory compliance over intent, leading to penalty imposition. The appeal was dismissed, highlighting the significance of adhering to statutory provisions during goods transport to prevent tax evasion. en-us Wed, 03 Jun 2015 00:00:00 +0530 Wed, 08 Jul 2015 06:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261307 The court upheld the revisional authority's decision, affirming the penalty imposition under section 53(12) of the Karnataka Value Added Tax Act, 2003, for failure to produce transport documents during the interception of goods vehicle carrying Pan Parag-Gutkha. Despite the appellant's argument of no intent to evade tax and prompt document submission, the court emphasized statutory compliance over intent, leading to penalty imposition. The appeal was dismissed, highlighting the significance of adhering to statutory provisions during goods transport to prevent tax evasion. Case-Laws VAT and Sales Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261307