https://www.taxtmi.com/caselaws?id=337192 A declaration form required at a tax checkpost must be complete in all material particulars, including essential goods details and relevant columns; an incomplete form is treated as non est in law. On that basis, penalty was upheld because the incompleteness itself supported the inference of evasion, and the Revenue was not required first to prove mens rea or actual intention to evade tax. The later insertion of wording emphasising complete filling of the form did not change the legal position on these facts. The challenge to deletion of penalty failed, and the penalty order was restored. en-us Mon, 28 Nov 2016 00:00:00 +0530 Thu, 05 Jan 2017 09:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337192 A declaration form required at a tax checkpost must be complete in all material particulars, including essential goods details and relevant columns; an incomplete form is treated as non est in law. On that basis, penalty was upheld because the incompleteness itself supported the inference of evasion, and the Revenue was not required first to prove mens rea or actual intention to evade tax. The later insertion of wording emphasising complete filling of the form did not change the legal position on these facts. The challenge to deletion of penalty failed, and the penalty order was restored. Case-Laws VAT and Sales Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337192