https://www.taxtmi.com/caselaws?id=280996 The High Court upheld the penalty of Rs. 59,000 imposed on a home appliances dealer for transporting goods without declaration at an enroute check post, overturning the Tribunal's decision to delete the penalty. The Court emphasized that non-declaration raises a presumption of evasion, especially with significant delays in transport. It criticized the Tribunal for deviating from established court decisions and reinstated the penalty to maintain consistency in tax enforcement and prevent preferential treatment based on the assessee's stature. The Court set aside the Tribunal's order and restored that of the first appellate authority without imposing costs. en-us Fri, 08 Jun 2018 00:00:00 +0530 Thu, 30 May 2019 09:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280996 The High Court upheld the penalty of Rs. 59,000 imposed on a home appliances dealer for transporting goods without declaration at an enroute check post, overturning the Tribunal's decision to delete the penalty. The Court emphasized that non-declaration raises a presumption of evasion, especially with significant delays in transport. It criticized the Tribunal for deviating from established court decisions and reinstated the penalty to maintain consistency in tax enforcement and prevent preferential treatment based on the assessee's stature. The Court set aside the Tribunal's order and restored that of the first appellate authority without imposing costs. Case-Laws VAT and Sales Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280996