https://www.taxtmi.com/caselaws?id=392238 Penalty for defective transport documentation under the U.P. Value Added Tax Act, 2008 requires a finding that the goods were being transported with intent to evade tax; a blank or incomplete Form 38 is not enough by itself. Where the goods were otherwise supported by bills and related documents, and the declaration omission was only procedural, the penalty could not be sustained. The Tribunal's failure to record a reasoned finding of guilty intent or tax evasion was decisive, so the penalty was set aside. en-us Tue, 28 Jan 2020 00:00:00 +0530 Mon, 17 Feb 2020 09:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392238 Penalty for defective transport documentation under the U.P. Value Added Tax Act, 2008 requires a finding that the goods were being transported with intent to evade tax; a blank or incomplete Form 38 is not enough by itself. Where the goods were otherwise supported by bills and related documents, and the declaration omission was only procedural, the penalty could not be sustained. The Tribunal's failure to record a reasoned finding of guilty intent or tax evasion was decisive, so the penalty was set aside. Case-Laws VAT and Sales Tax Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392238