https://www.taxtmi.com/caselaws?id=372773 Where disputed turnover was supported by Form C declarations and supply details signed or retained by the dealer, the burden to rebut those statutory documents lay on the dealer, and denial of cross-examination of Oil Corporation officials did not vitiate reassessment on the facts. The Court also held that penalty under the PVAT/PGST framework was sustainable because deliberate suppression was borne out from the record, with mens rea sufficiently established once the Department produced the declarations. Payment of tax did not justify dilution of penalty, and the Tribunal erred in reducing it on sympathetic grounds; the full penalty and reassessment were restored. en-us Thu, 29 Nov 2018 00:00:00 +0530 Fri, 28 Dec 2018 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372773 Where disputed turnover was supported by Form C declarations and supply details signed or retained by the dealer, the burden to rebut those statutory documents lay on the dealer, and denial of cross-examination of Oil Corporation officials did not vitiate reassessment on the facts. The Court also held that penalty under the PVAT/PGST framework was sustainable because deliberate suppression was borne out from the record, with mens rea sufficiently established once the Department produced the declarations. Payment of tax did not justify dilution of penalty, and the Tribunal erred in reducing it on sympathetic grounds; the full penalty and reassessment were restored. Case-Laws VAT and Sales Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372773