https://www.taxtmi.com/caselaws?id=180861 Penal action against a transporter under the M.P. Value Added Tax Act cannot be sustained unless the mandatory safeguards of notice, enquiry, recorded reasons and a fair hearing are strictly followed; where the order is mechanical, based on suspicion, and unsupported by material showing false or forged documents, the penalty is unsustainable and the deposited amount is refundable. Transit goods also cannot be attached for a consignee's tax arrears merely because they have been dispatched, as ownership depends on the sale contract and intention of the parties; absent proof that title passed, the attachment is legally unsound. en-us Mon, 03 Nov 2014 00:00:00 +0530 Mon, 04 Apr 2016 09:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180861 Penal action against a transporter under the M.P. Value Added Tax Act cannot be sustained unless the mandatory safeguards of notice, enquiry, recorded reasons and a fair hearing are strictly followed; where the order is mechanical, based on suspicion, and unsupported by material showing false or forged documents, the penalty is unsustainable and the deposited amount is refundable. Transit goods also cannot be attached for a consignee's tax arrears merely because they have been dispatched, as ownership depends on the sale contract and intention of the parties; absent proof that title passed, the attachment is legally unsound. Case-Laws VAT and Sales Tax Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180861