https://www.taxtmi.com/caselaws?id=371460 Compounding of the transporter's default under Section 57(17) of the Madhya Pradesh Value Added Tax Act, 2002 did not extinguish the basis for confiscation under Section 57(9) where the facts showed collusion in tax evasion. The vehicle was detained after goods were found without the required declaration, and the transporter admitted the default and paid the compounded amount. The Court treated the statutory scheme as making the transporter responsible for document compliance during movement of goods, and held that the compounded payment did not validate the unlawful conduct or bar confiscatory proceedings. The challenge to the penalty and confiscation was therefore rejected on these facts. en-us Tue, 30 Oct 2018 00:00:00 +0530 Wed, 05 Dec 2018 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371460 Compounding of the transporter's default under Section 57(17) of the Madhya Pradesh Value Added Tax Act, 2002 did not extinguish the basis for confiscation under Section 57(9) where the facts showed collusion in tax evasion. The vehicle was detained after goods were found without the required declaration, and the transporter admitted the default and paid the compounded amount. The Court treated the statutory scheme as making the transporter responsible for document compliance during movement of goods, and held that the compounded payment did not validate the unlawful conduct or bar confiscatory proceedings. The challenge to the penalty and confiscation was therefore rejected on these facts. Case-Laws VAT and Sales Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371460