https://www.taxtmi.com/caselaws?id=382057 Penalty under Section 47(6) of the Kerala Value Added Tax Act, 2003 can be sustained only where the authorised officer, after proper enquiry, records a reasoned finding on acceptable materials that there was an actual attempt to evade tax. Detention based merely on suspicion of multiple transport using the same invoices, or on an unexplained transit delay, is insufficient. Where the assessee produces invoices, books of account, and other records showing the transaction in regular books, the officer must verify the relevant registers and surrounding materials before converting security into penalty. On the facts discussed, the lack of such enquiry and evidence rendered the penalty unsustainable. en-us Mon, 03 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 07:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382057 Penalty under Section 47(6) of the Kerala Value Added Tax Act, 2003 can be sustained only where the authorised officer, after proper enquiry, records a reasoned finding on acceptable materials that there was an actual attempt to evade tax. Detention based merely on suspicion of multiple transport using the same invoices, or on an unexplained transit delay, is insufficient. Where the assessee produces invoices, books of account, and other records showing the transaction in regular books, the officer must verify the relevant registers and surrounding materials before converting security into penalty. On the facts discussed, the lack of such enquiry and evidence rendered the penalty unsustainable. Case-Laws VAT and Sales Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382057