https://www.taxtmi.com/caselaws?id=337252 The court upheld the deletion of the penalty imposed under Section 78(5) by the Assessing Officer. The Deputy Commissioner (Appeals) accepted valid documents and explanations, leading to the penalty's removal. The Tax Board affirmed this decision, considering the facts and a similar case judgment. Despite a contention on a previous over-ruled judgment, the court found no justifiable penalty due to the goods merely passing through the state, lacking intention for delivery. The Assessing Officer lacked jurisdiction for further investigation, and no penalty was deemed applicable based on the evidence and circumstances. en-us Tue, 22 Nov 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337252 The court upheld the deletion of the penalty imposed under Section 78(5) by the Assessing Officer. The Deputy Commissioner (Appeals) accepted valid documents and explanations, leading to the penalty's removal. The Tax Board affirmed this decision, considering the facts and a similar case judgment. Despite a contention on a previous over-ruled judgment, the court found no justifiable penalty due to the goods merely passing through the state, lacking intention for delivery. The Assessing Officer lacked jurisdiction for further investigation, and no penalty was deemed applicable based on the evidence and circumstances. Case-Laws VAT and Sales Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337252