https://www.taxtmi.com/caselaws?id=405705 Under the KVAT Act, the penalty for non-production of prescribed transport documents was discretionary and depended on contravention without sufficient cause. The statutory scheme required the person in charge of the vehicle to carry the documents, but where an explanation for their absence was accepted, penalty could not be imposed automatically. Here, the assessee's explanation for non-production was accepted by the assessing and first appellate authorities, and the revisional authority enhanced the penalty only by relying on the bare contravention under Section 53(2)(b) without disturbing those factual findings. The enhancement of penalty was therefore not justified, and the assessee succeeded. en-us Fri, 12 Mar 2021 00:00:00 +0530 Thu, 25 Mar 2021 09:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405705 Under the KVAT Act, the penalty for non-production of prescribed transport documents was discretionary and depended on contravention without sufficient cause. The statutory scheme required the person in charge of the vehicle to carry the documents, but where an explanation for their absence was accepted, penalty could not be imposed automatically. Here, the assessee's explanation for non-production was accepted by the assessing and first appellate authorities, and the revisional authority enhanced the penalty only by relying on the bare contravention under Section 53(2)(b) without disturbing those factual findings. The enhancement of penalty was therefore not justified, and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405705