https://www.taxtmi.com/caselaws?id=277513 Penalty under Section 45A of the KGST Act was upheld where accounts and delivery notes showed a material mismatch in quantities transported and accounted for, and the assessee failed to produce the duplicate copies of the delivery notes called for by the intelligence officer. The statutory breaches in maintaining accounts and delivery records supported a finding of conscious tax evasion, so invocation of the penal provision was justified. The quantified penalty was also sustained because Section 45A allows penalty up to twice the tax evaded where quantification is practicable, and the basis adopted was not shown to be arbitrary or disproportionate. en-us Thu, 12 Dec 2013 00:00:00 +0530 Tue, 01 Jan 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277513 Penalty under Section 45A of the KGST Act was upheld where accounts and delivery notes showed a material mismatch in quantities transported and accounted for, and the assessee failed to produce the duplicate copies of the delivery notes called for by the intelligence officer. The statutory breaches in maintaining accounts and delivery records supported a finding of conscious tax evasion, so invocation of the penal provision was justified. The quantified penalty was also sustained because Section 45A allows penalty up to twice the tax evaded where quantification is practicable, and the basis adopted was not shown to be arbitrary or disproportionate. Case-Laws VAT and Sales Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277513