https://www.taxtmi.com/caselaws?id=391918 Under the U.P. Value Added Tax Act, penalty for goods import is attracted only when transportation is in an attempt to evade tax. Leaving some columns blank in Form 38 may create suspicion, but it is not enough by itself to prove evasion where the vehicle carries Form 38 and supporting documents, the goods tally with those documents, and there is a recorded finding of no intention to evade tax. Revisional interference is not warranted without perversity or reliance on irrelevant material. A departmental circular also favoured verification of blank columns rather than mechanical penalty. en-us Fri, 10 Jan 2020 00:00:00 +0530 Mon, 10 Feb 2020 08:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391918 Under the U.P. Value Added Tax Act, penalty for goods import is attracted only when transportation is in an attempt to evade tax. Leaving some columns blank in Form 38 may create suspicion, but it is not enough by itself to prove evasion where the vehicle carries Form 38 and supporting documents, the goods tally with those documents, and there is a recorded finding of no intention to evade tax. Revisional interference is not warranted without perversity or reliance on irrelevant material. A departmental circular also favoured verification of blank columns rather than mechanical penalty. Case-Laws VAT and Sales Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391918