https://www.taxtmi.com/caselaws?id=335483 The judge upheld the decision of the Tax Board to delete the penalty imposed under Sec. 78(10A) for a violation of tax regulations during transportation of goods. The judge emphasized the discretionary nature of penalty imposition and the requirement of a nexus between tax evasion and the violation. Relying on legal precedents, the judge concluded that no penalty was justified in this case, highlighting the importance of assessing intent to evade tax and procedural fairness in penalty imposition. The petition was dismissed as the issue had already been addressed by the Division Bench, affirming the decision to not levy a penalty in this instance. en-us Fri, 21 Oct 2016 00:00:00 +0530 Sat, 03 Dec 2016 06:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335483 The judge upheld the decision of the Tax Board to delete the penalty imposed under Sec. 78(10A) for a violation of tax regulations during transportation of goods. The judge emphasized the discretionary nature of penalty imposition and the requirement of a nexus between tax evasion and the violation. Relying on legal precedents, the judge concluded that no penalty was justified in this case, highlighting the importance of assessing intent to evade tax and procedural fairness in penalty imposition. The petition was dismissed as the issue had already been addressed by the Division Bench, affirming the decision to not levy a penalty in this instance. Case-Laws VAT and Sales Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335483