https://www.taxtmi.com/caselaws?id=385758 Penalty under the Punjab Value Added Tax Act was sustained because the Tribunal's findings that the goods were mis-described, not transported in a goods vehicle, and supported by no contemporaneous books of account were not shown to be perverse or illegal. The later production of accounts was treated as an afterthought, so no appellate interference was warranted. Delay in filing the appeal was also not condoned because the appellate order was passed in the presence of the assessee's authorised representative, giving rise to a presumption of timely receipt that remained unrebutted. The challenge therefore failed on both merits and limitation. en-us Tue, 03 Sep 2019 00:00:00 +0530 Fri, 13 Sep 2019 05:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385758 Penalty under the Punjab Value Added Tax Act was sustained because the Tribunal's findings that the goods were mis-described, not transported in a goods vehicle, and supported by no contemporaneous books of account were not shown to be perverse or illegal. The later production of accounts was treated as an afterthought, so no appellate interference was warranted. Delay in filing the appeal was also not condoned because the appellate order was passed in the presence of the assessee's authorised representative, giving rise to a presumption of timely receipt that remained unrebutted. The challenge therefore failed on both merits and limitation. Case-Laws VAT and Sales Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385758