https://www.taxtmi.com/caselaws?id=183896 Penalty under Section 15-A(1)(o) is not sustainable where the only default is initial non-production of the bill and Form 31 at the check post, and both documents are produced shortly thereafter with endorsement by the check post officer. In the absence of any finding by the assessing authority that the goods were accompanied by an attempt to evade tax, a mere technical lapse does not justify penalty. The penalty was therefore held unwarranted and was set aside in favour of the assessee. en-us Wed, 29 Jan 2003 00:00:00 +0530 Fri, 24 Jun 2016 13:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183896 Penalty under Section 15-A(1)(o) is not sustainable where the only default is initial non-production of the bill and Form 31 at the check post, and both documents are produced shortly thereafter with endorsement by the check post officer. In the absence of any finding by the assessing authority that the goods were accompanied by an attempt to evade tax, a mere technical lapse does not justify penalty. The penalty was therefore held unwarranted and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 29 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183896