https://www.taxtmi.com/caselaws?id=391139 Penalty under the VAT Act for a transit irregularity could not be sustained merely because column 6 of Form 38 was left blank. The goods were accompanied by Form 38 and supporting documents, the goods tallied with those documents, and the Tribunal found the omission was due to negligence or human error rather than any intent to evade tax. A penalty in such cases requires a supported finding, after considering the material and hearing the assessee, that the goods were being transported to evade tax. The revisional court also noted the departmental circular requiring the check-post to fill the blank form on verification. The penalty was therefore deleted and the assessee succeeded. en-us Fri, 10 Jan 2020 00:00:00 +0530 Fri, 18 Jun 2021 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391139 Penalty under the VAT Act for a transit irregularity could not be sustained merely because column 6 of Form 38 was left blank. The goods were accompanied by Form 38 and supporting documents, the goods tallied with those documents, and the Tribunal found the omission was due to negligence or human error rather than any intent to evade tax. A penalty in such cases requires a supported finding, after considering the material and hearing the assessee, that the goods were being transported to evade tax. The revisional court also noted the departmental circular requiring the check-post to fill the blank form on verification. The penalty was therefore deleted and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391139