https://www.taxtmi.com/caselaws?id=381599 The Tribunal upheld the penalty order imposed under Section 47(6) of the Kerala Value Added Tax Act, 2003, against the petitioner for alleged tax evasion related to transportation discrepancies. The petitioner's failure to produce necessary documents, provide satisfactory explanations for inconsistencies, and disprove the allegations of tax evasion resulted in the confirmation of the penalty. The Court emphasized the importance of concrete evidence in challenging such penalties and ultimately dismissed the revision petition for lack of substantive grounds. 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 The Tribunal upheld the penalty order imposed under Section 47(6) of the Kerala Value Added Tax Act, 2003, against the petitioner for alleged tax evasion related to transportation discrepancies. The petitioner's failure to produce necessary documents, provide satisfactory explanations for inconsistencies, and disprove the allegations of tax evasion resulted in the confirmation of the penalty. The Court emphasized the importance of concrete evidence in challenging such penalties and ultimately dismissed the revision petition for lack of substantive grounds. Case-Laws VAT and Sales Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381599