https://www.taxtmi.com/caselaws?id=381599 A penalty under the Kerala Value Added Tax Act was sustained where goods were intercepted in transit with only a purchase requisition form, and the later-produced invoice did not satisfactorily explain the seven-day gap, the absence of the bill at interception, or the claim of multiple transport under the same invoice. The failure to produce check-post records or a transit pass further weakened the defence. On these facts, the finding of attempted tax evasion was held sustainable, and no illegality or irregularity was shown to justify revisional interference. The penalty under Section 47(6) was therefore upheld and the revisional challenge failed. en-us Wed, 29 May 2019 00:00:00 +0530 Fri, 14 Jun 2019 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381599 A penalty under the Kerala Value Added Tax Act was sustained where goods were intercepted in transit with only a purchase requisition form, and the later-produced invoice did not satisfactorily explain the seven-day gap, the absence of the bill at interception, or the claim of multiple transport under the same invoice. The failure to produce check-post records or a transit pass further weakened the defence. On these facts, the finding of attempted tax evasion was held sustainable, and no illegality or irregularity was shown to justify revisional interference. The penalty under Section 47(6) was therefore upheld and the revisional challenge failed. Case-Laws VAT and Sales Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381599