https://www.taxtmi.com/caselaws?id=1174 Treatment of transport documents as non-genuine and the resulting penalty was unjustified where the invoice, delivery challan, declarations and transit papers supported a genuine inter-State movement and the inference of manipulation lacked a reasonable basis. The applicable good-faith standard required honesty, due care and attention, and on the facts that standard was not met by the officer's adverse action. Personal costs imposed on the assessing officer were separately examined and deleted, as that penal consequence could not be sustained in the manner ordered. The result was partial relief, with the costs order set aside while the finding that the officer's action was unwarranted was left undisturbed. en-us Thu, 22 Feb 2007 00:00:00 +0530 Mon, 27 Nov 2017 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1174 Treatment of transport documents as non-genuine and the resulting penalty was unjustified where the invoice, delivery challan, declarations and transit papers supported a genuine inter-State movement and the inference of manipulation lacked a reasonable basis. The applicable good-faith standard required honesty, due care and attention, and on the facts that standard was not met by the officer's adverse action. Personal costs imposed on the assessing officer were separately examined and deleted, as that penal consequence could not be sustained in the manner ordered. The result was partial relief, with the costs order set aside while the finding that the officer's action was unwarranted was left undisturbed. Case-Laws VAT and Sales Tax Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1174