https://www.taxtmi.com/caselaws?id=389291 Goods intercepted under VAT law were found accompanied by two tax invoices, but the second copy was missing and the invoices were not pre-authenticated as required. The explanation that the goods were dispatched later because they were not ready on the earlier date was unsupported by any contemporaneous document, affidavit, or material at the relevant stages. A later letter was treated as an afterthought. On that record, the authorities were justified in inferring transportation with deficient documents and an intent to evade tax, so the penalty was sustained. en-us Mon, 02 Dec 2019 00:00:00 +0530 Thu, 05 Dec 2019 10:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389291 Goods intercepted under VAT law were found accompanied by two tax invoices, but the second copy was missing and the invoices were not pre-authenticated as required. The explanation that the goods were dispatched later because they were not ready on the earlier date was unsupported by any contemporaneous document, affidavit, or material at the relevant stages. A later letter was treated as an afterthought. On that record, the authorities were justified in inferring transportation with deficient documents and an intent to evade tax, so the penalty was sustained. Case-Laws VAT and Sales Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389291