https://www.taxtmi.com/caselaws?id=174275 Penalty for non-production of Form VAT 47 at vehicle checking was held unsustainable where the form was furnished to the checking authority on the same day in reply to the show cause notice. The governing principle applied was that a temporary defect in goods-in-transit documents should ordinarily not attract penalty once the requisite document is produced promptly and the transaction is supported by other transport papers showing bona fides. The authority erred in treating the initial non-production as a continuing contravention and in ignoring the curative effect of the reply and accompanying documents. en-us Mon, 07 Jan 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174275 Penalty for non-production of Form VAT 47 at vehicle checking was held unsustainable where the form was furnished to the checking authority on the same day in reply to the show cause notice. The governing principle applied was that a temporary defect in goods-in-transit documents should ordinarily not attract penalty once the requisite document is produced promptly and the transaction is supported by other transport papers showing bona fides. The authority erred in treating the initial non-production as a continuing contravention and in ignoring the curative effect of the reply and accompanying documents. Case-Laws VAT and Sales Tax Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174275