https://www.taxtmi.com/caselaws?id=327752 Penalty for alleged VAT transport non-compliance was held unsustainable because the goods were accompanied by the invoice and GR, and the record showed carriage of two consignments. The Tribunal's view that the essential movement documents had accompanied the goods was found plausible, while the absence of a purchase voucher or e-trip particulars did not justify penalty on the facts. The High Court found no perversity, misreading of evidence, or erroneous factual premise in the Tribunal's order deleting the penalty, so the deletion was upheld. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 18 Jan 2017 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327752 Penalty for alleged VAT transport non-compliance was held unsustainable because the goods were accompanied by the invoice and GR, and the record showed carriage of two consignments. The Tribunal's view that the essential movement documents had accompanied the goods was found plausible, while the absence of a purchase voucher or e-trip particulars did not justify penalty on the facts. The High Court found no perversity, misreading of evidence, or erroneous factual premise in the Tribunal's order deleting the penalty, so the deletion was upheld. Case-Laws VAT and Sales Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327752