https://www.taxtmi.com/caselaws?id=336050 Penalty under the U.P. Trade Tax Act was held unsustainable where the consignment covered by bill, Form-31 and GR was supported by valid documents and no discrepancy was found. The documented goods could not attract penalty, and the separately found excess quantity also could not be visited with penalty because there was no finding that the assessee owned, transported, or caused release of those goods in contravention of the statutory transport requirement. In the absence of evidence of contravention and without the required inquiry linking the assessee to the extra goods, the levy was unjustified. en-us Fri, 18 Nov 2016 00:00:00 +0530 Thu, 15 Dec 2016 15:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336050 Penalty under the U.P. Trade Tax Act was held unsustainable where the consignment covered by bill, Form-31 and GR was supported by valid documents and no discrepancy was found. The documented goods could not attract penalty, and the separately found excess quantity also could not be visited with penalty because there was no finding that the assessee owned, transported, or caused release of those goods in contravention of the statutory transport requirement. In the absence of evidence of contravention and without the required inquiry linking the assessee to the extra goods, the levy was unjustified. Case-Laws VAT and Sales Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336050