https://www.taxtmi.com/caselaws?id=392456 Penalty under the U.P. Value Added Tax Act, 2008 for transport of goods is attracted only where the authority establishes an attempt to evade tax. A blank column in Form 38 may create suspicion, but it is not sufficient by itself to sustain penalty unless the surrounding documents and circumstances show the requisite intention to evade. On the facts noted, the vehicle carried the prescribed declaration form and supporting documents, and the omission was treated as a clerical or procedural lapse. The revisional court also noted that the Tribunal had not examined the intent requirement in the correct legal perspective, and the penalty was quashed. en-us Tue, 28 Jan 2020 00:00:00 +0530 Fri, 21 Feb 2020 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392456 Penalty under the U.P. Value Added Tax Act, 2008 for transport of goods is attracted only where the authority establishes an attempt to evade tax. A blank column in Form 38 may create suspicion, but it is not sufficient by itself to sustain penalty unless the surrounding documents and circumstances show the requisite intention to evade. On the facts noted, the vehicle carried the prescribed declaration form and supporting documents, and the omission was treated as a clerical or procedural lapse. The revisional court also noted that the Tribunal had not examined the intent requirement in the correct legal perspective, and the penalty was quashed. Case-Laws VAT and Sales Tax Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392456