https://www.taxtmi.com/caselaws?id=189065 The High Court overturned the Trade Tax Tribunal's decision to remand a case involving penalty imposition under Section 15-A (1) (q) of the Act. The court found no evidence supporting allegations of collusion with officials at Check Posts and emphasized the necessity of concrete proof before penalizing a party. As there was no substantial evidence against the applicant, the court set aside the penalty, highlighting the burden on the department to prove violations with substantial evidence before imposing penalties. en-us Tue, 22 Apr 2003 00:00:00 +0530 Tue, 27 Dec 2016 15:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189065 The High Court overturned the Trade Tax Tribunal's decision to remand a case involving penalty imposition under Section 15-A (1) (q) of the Act. The court found no evidence supporting allegations of collusion with officials at Check Posts and emphasized the necessity of concrete proof before penalizing a party. As there was no substantial evidence against the applicant, the court set aside the penalty, highlighting the burden on the department to prove violations with substantial evidence before imposing penalties. Case-Laws VAT and Sales Tax Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189065