https://www.taxtmi.com/caselaws?id=335359 The High Court upheld the penalty imposed under Sec. 78(5) for failure to produce declaration form ST-18-A during goods transportation, emphasizing the mandatory nature of Rule 53. The Court quashed lower authorities' orders and affirmed the penalty, citing strict compliance with tax regulations and previous judgments. The judgment reinforced the liability of owners for tax evasion during transportation and the applicability of penalties without requiring proof of intent. en-us Thu, 29 Sep 2016 00:00:00 +0530 Thu, 01 Dec 2016 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335359 The High Court upheld the penalty imposed under Sec. 78(5) for failure to produce declaration form ST-18-A during goods transportation, emphasizing the mandatory nature of Rule 53. The Court quashed lower authorities' orders and affirmed the penalty, citing strict compliance with tax regulations and previous judgments. The judgment reinforced the liability of owners for tax evasion during transportation and the applicability of penalties without requiring proof of intent. Case-Laws VAT and Sales Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335359