https://www.taxtmi.com/caselaws?id=357939 Penalty for expiry of an e-sugam at the time of interception was held unwarranted where the goods were otherwise covered by prescribed documents and the delay in transit was explained by bad weather and delayed transshipment. The reasoning accepted that the only non-compliance was the lapse of the e-sugam's validity by the time the vehicle was checked, while the transit delay was attributable to a reasonable cause beyond the assessee's control. On those facts, the contravention-and-penalty provision was not treated as attracting penalty, and the assessee's explanation was accepted. en-us Mon, 26 Mar 2018 00:00:00 +0530 Mon, 05 Nov 2018 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357939 Penalty for expiry of an e-sugam at the time of interception was held unwarranted where the goods were otherwise covered by prescribed documents and the delay in transit was explained by bad weather and delayed transshipment. The reasoning accepted that the only non-compliance was the lapse of the e-sugam's validity by the time the vehicle was checked, while the transit delay was attributable to a reasonable cause beyond the assessee's control. On those facts, the contravention-and-penalty provision was not treated as attracting penalty, and the assessee's explanation was accepted. Case-Laws VAT and Sales Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357939