https://www.taxtmi.com/caselaws?id=268332 Penalty for non-accompaniment of the prescribed transit form was treated as a civil liability arising on proof of contravention of the transit-document requirement, and proof of mens rea was not required. The authority was also expected to allow the assessee an opportunity to produce the necessary documents under the relevant rules. Because the orders below did not properly apply that legal position, the impugned orders were set aside and the matter was remanded to the assessing authority for fresh consideration after hearing the assessee. en-us Mon, 25 May 2015 00:00:00 +0530 Tue, 24 Nov 2015 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268332 Penalty for non-accompaniment of the prescribed transit form was treated as a civil liability arising on proof of contravention of the transit-document requirement, and proof of mens rea was not required. The authority was also expected to allow the assessee an opportunity to produce the necessary documents under the relevant rules. Because the orders below did not properly apply that legal position, the impugned orders were set aside and the matter was remanded to the assessing authority for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268332