https://www.taxtmi.com/caselaws?id=362578 Penalty for a minor mismatch between e-Sugam particulars and the invoice on value and quantity was upheld as deleted because the discrepancy was plausibly explained as arising from earlier generation of the e-Sugam document and an unreported goods shortage by the consignor. The Tribunal treated the explanation as bona fide and found no material showing evasion from the difference alone. The High Court found no perversity or legal error in that factual appreciation and held that no question of law arose for interference, so the deletion of penalty stood. en-us Thu, 14 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362578 Penalty for a minor mismatch between e-Sugam particulars and the invoice on value and quantity was upheld as deleted because the discrepancy was plausibly explained as arising from earlier generation of the e-Sugam document and an unreported goods shortage by the consignor. The Tribunal treated the explanation as bona fide and found no material showing evasion from the difference alone. The High Court found no perversity or legal error in that factual appreciation and held that no question of law arose for interference, so the deletion of penalty stood. Case-Laws VAT and Sales Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362578