https://www.taxtmi.com/caselaws?id=393677 Penalty under the U.P. Value Added Tax regime could not be sustained merely because Form-38 was left blank, where the goods, bill and bilty were present and no discrepancy appeared in the accompanying documents. The Tribunal held that an incomplete form by itself did not establish mens rea or intention to evade tax, and the burden remained on the assessing authority to prove evasion before penalty could be imposed. The cited notification also indicated that, where Form-38 particulars are incomplete, the inspecting officer should complete the form from available documents and release the goods. The revisionist failed to show error in that finding. en-us Thu, 09 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393677 Penalty under the U.P. Value Added Tax regime could not be sustained merely because Form-38 was left blank, where the goods, bill and bilty were present and no discrepancy appeared in the accompanying documents. The Tribunal held that an incomplete form by itself did not establish mens rea or intention to evade tax, and the burden remained on the assessing authority to prove evasion before penalty could be imposed. The cited notification also indicated that, where Form-38 particulars are incomplete, the inspecting officer should complete the form from available documents and release the goods. The revisionist failed to show error in that finding. Case-Laws VAT and Sales Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393677