https://www.taxtmi.com/caselaws?id=173529 Penalty for a transit form defect was held unwarranted where column 6 of Form No. 38 was left blank, but the relevant particulars were otherwise furnished on the reverse side and the documents were in order. The court accepted the Tribunal's finding that there was no concealment, no mala fide intention, no loss to revenue, and no mens rea. The omission was treated as inadvertent and merely technical, so penalty under section 54(1)(14) of the U.P. Value Added Tax Act, 2008 was not leviable. en-us Tue, 11 Dec 2012 00:00:00 +0530 Thu, 17 Sep 2015 13:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173529 Penalty for a transit form defect was held unwarranted where column 6 of Form No. 38 was left blank, but the relevant particulars were otherwise furnished on the reverse side and the documents were in order. The court accepted the Tribunal's finding that there was no concealment, no mala fide intention, no loss to revenue, and no mens rea. The omission was treated as inadvertent and merely technical, so penalty under section 54(1)(14) of the U.P. Value Added Tax Act, 2008 was not leviable. Case-Laws VAT and Sales Tax Tue, 11 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173529