https://www.taxtmi.com/caselaws?id=277513 The court upheld a penalty of Rs. 5,22,000 imposed under Section 45A of the KGST Act on a petitioner for discrepancies in the transportation of raw rubber. The petitioner's failure to produce required documents and evidence of actual quantities transported supported the finding of tax evasion. Despite the setting aside of the penalty for one delivery note, the court affirmed the penalty due to the significant differences in recorded quantities. The court clarified that penalties under Section 45A can exceed Rs. 10,000 and upheld the penalty as justified given the substantial discrepancies. 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 The court upheld a penalty of Rs. 5,22,000 imposed under Section 45A of the KGST Act on a petitioner for discrepancies in the transportation of raw rubber. The petitioner's failure to produce required documents and evidence of actual quantities transported supported the finding of tax evasion. Despite the setting aside of the penalty for one delivery note, the court affirmed the penalty due to the significant differences in recorded quantities. The court clarified that penalties under Section 45A can exceed Rs. 10,000 and upheld the penalty as justified given the substantial discrepancies. Case-Laws VAT and Sales Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277513