https://www.taxtmi.com/caselaws?id=384969 Penalty for transport of goods without a bill, challan or other contemporaneous supporting documents was sustained because the later explanation was unsupported and treated as an afterthought. The High Court accepted the concurrent factual findings that the goods were intercepted without proper documentation and that no timely material showed the transaction was duly accounted for in the regular books. It also held that no legal or jurisdictional error was shown in the Tribunal's decision to uphold the Commissioner's appeal within the scope of second appeal. The revision therefore failed, and the penalty order remained in force. en-us Wed, 03 Jul 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384969 Penalty for transport of goods without a bill, challan or other contemporaneous supporting documents was sustained because the later explanation was unsupported and treated as an afterthought. The High Court accepted the concurrent factual findings that the goods were intercepted without proper documentation and that no timely material showed the transaction was duly accounted for in the regular books. It also held that no legal or jurisdictional error was shown in the Tribunal's decision to uphold the Commissioner's appeal within the scope of second appeal. The revision therefore failed, and the penalty order remained in force. Case-Laws VAT and Sales Tax Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384969