https://www.taxtmi.com/caselaws?id=393679 Penalty for defective transport documentation under the U.P. Value Added Tax Act, 2008 is attracted only where the authority records a finding, after hearing, that goods were being transported in an attempt to evade tax. Mere non-filling of columns in Form 38 is only a procedural lapse and cannot by itself prove evasion, particularly where the dealer held Form 38, the goods matched the bills and other transport documents, and no intention to evade tax was found. A revisional court will not disturb such a factual finding unless it is perverse or based on irrelevant material. The departmental circular also contemplated verification by the inspecting officer and allowing the goods to proceed. en-us Fri, 10 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393679 Penalty for defective transport documentation under the U.P. Value Added Tax Act, 2008 is attracted only where the authority records a finding, after hearing, that goods were being transported in an attempt to evade tax. Mere non-filling of columns in Form 38 is only a procedural lapse and cannot by itself prove evasion, particularly where the dealer held Form 38, the goods matched the bills and other transport documents, and no intention to evade tax was found. A revisional court will not disturb such a factual finding unless it is perverse or based on irrelevant material. The departmental circular also contemplated verification by the inspecting officer and allowing the goods to proceed. Case-Laws VAT and Sales Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393679