https://www.taxtmi.com/caselaws?id=364456 Penalty under the Bihar Value Added Tax Act, 2005 could not be sustained where the e-suvidha declaration had been cancelled for bona fide reasons after the goods became unsaleable and were being returned to the consignor. The court found no material showing fraud, tax evasion, or any intention to evade tax, so the statutory basis for invoking penal provisions was absent. On that footing, the penalty order and the appellate order were held illegal and without jurisdiction, the levy was quashed, and refund of the deposited amount was directed. en-us Thu, 28 Jun 2018 00:00:00 +0530 Mon, 30 Jul 2018 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364456 Penalty under the Bihar Value Added Tax Act, 2005 could not be sustained where the e-suvidha declaration had been cancelled for bona fide reasons after the goods became unsaleable and were being returned to the consignor. The court found no material showing fraud, tax evasion, or any intention to evade tax, so the statutory basis for invoking penal provisions was absent. On that footing, the penalty order and the appellate order were held illegal and without jurisdiction, the levy was quashed, and refund of the deposited amount was directed. Case-Laws VAT and Sales Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364456