https://www.taxtmi.com/caselaws?id=189144 Penalty for transporting goods without the prescribed documents under the U.P. Trade Tax Act can be imposed only where the authority records a reasoned finding that the movement was an attempt to evade assessment or payment of tax. Mere absence of Form 31/32 is insufficient unless the statutory precondition of intent to evade is satisfied after recorded reasons and hearing. A penalty order that omits this finding fails the condition precedent for the penal provision. The penalty orders were therefore set aside and the deposited penalty amount directed to be refunded. en-us Tue, 20 Nov 2001 00:00:00 +0530 Thu, 29 Dec 2016 10:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189144 Penalty for transporting goods without the prescribed documents under the U.P. Trade Tax Act can be imposed only where the authority records a reasoned finding that the movement was an attempt to evade assessment or payment of tax. Mere absence of Form 31/32 is insufficient unless the statutory precondition of intent to evade is satisfied after recorded reasons and hearing. A penalty order that omits this finding fails the condition precedent for the penal provision. The penalty orders were therefore set aside and the deposited penalty amount directed to be refunded. Case-Laws VAT and Sales Tax Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189144