https://www.taxtmi.com/caselaws?id=383441 Non-furnishing of the statutory transport declaration under the KVAT framework creates only a rebuttable presumption of attempt to evade tax. A final penalty finding under the transport interception provisions cannot be sustained unless the authority makes a proper enquiry into whether the omission was deliberate or merely inadvertent. Mere later production of books of account is not by itself enough to displace the presumption, but the dealer must be allowed to show that the transaction had already been recorded before transport and that there was no intent to evade tax. Where that factual enquiry is inadequate, the penalty orders cannot stand as final. en-us Tue, 02 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 07:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383441 Non-furnishing of the statutory transport declaration under the KVAT framework creates only a rebuttable presumption of attempt to evade tax. A final penalty finding under the transport interception provisions cannot be sustained unless the authority makes a proper enquiry into whether the omission was deliberate or merely inadvertent. Mere later production of books of account is not by itself enough to displace the presumption, but the dealer must be allowed to show that the transaction had already been recorded before transport and that there was no intent to evade tax. Where that factual enquiry is inadequate, the penalty orders cannot stand as final. Case-Laws VAT and Sales Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383441