https://www.taxtmi.com/caselaws?id=383541 Penalty under the U.P. Value Added Tax Act could not be sustained where the transport documents were otherwise in order and the only defect was a blank column in Form-38. The court held that such an omission, by itself, was insufficient to prove evasion unless the authority recorded a reasoned finding, based on material evidence, that the transaction was intended to evade tax. As the dealer produced the stock transfer invoice, bilty and other documents, and the clerical error explanation was not properly examined or rejected on evidence, the finding of evasion was treated as perverse. The revision was allowed and the penalty demand was set aside. en-us Sat, 23 Mar 2019 00:00:00 +0530 Fri, 26 Jul 2019 08:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383541 Penalty under the U.P. Value Added Tax Act could not be sustained where the transport documents were otherwise in order and the only defect was a blank column in Form-38. The court held that such an omission, by itself, was insufficient to prove evasion unless the authority recorded a reasoned finding, based on material evidence, that the transaction was intended to evade tax. As the dealer produced the stock transfer invoice, bilty and other documents, and the clerical error explanation was not properly examined or rejected on evidence, the finding of evasion was treated as perverse. The revision was allowed and the penalty demand was set aside. Case-Laws VAT and Sales Tax Sat, 23 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383541