https://www.taxtmi.com/caselaws?id=337049 The court upheld the Tax Board's decision to reverse the penalty imposed by the Assessing Officer under section 22-A(7) of the Act. The court found that the discrepancy in the chungi receipt and actual quantity of goods did not warrant penalizing the assessee, as the driver possessed documents supporting the higher quantity. The court emphasized that the bill and Excise Gate Pass indicated the higher quantity, and the driver's actions were not sufficient grounds for penalty. Consequently, the petition challenging the Tax Board's decision was dismissed for lacking merit. en-us Thu, 01 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337049 The court upheld the Tax Board's decision to reverse the penalty imposed by the Assessing Officer under section 22-A(7) of the Act. The court found that the discrepancy in the chungi receipt and actual quantity of goods did not warrant penalizing the assessee, as the driver possessed documents supporting the higher quantity. The court emphasized that the bill and Excise Gate Pass indicated the higher quantity, and the driver's actions were not sufficient grounds for penalty. Consequently, the petition challenging the Tax Board's decision was dismissed for lacking merit. Case-Laws VAT and Sales Tax Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337049