https://www.taxtmi.com/caselaws?id=410508 Penalty under Section 53(12) of the Karnataka Value Added Tax Act was upheld where intercepted consignments showed mismatches in consignor, consignee, vehicle and TIN details, and in some matters no valid transit pass from the first entry check post was produced. The Court treated these inconsistencies as evidence that the movement was not genuine transit compliance but an attempt to evade tax, noting that the statutory check-post regime is intended to prevent such evasion. On the established facts, the transporter could not avoid penalty by asserting that the documents were genuine, and the revisional orders were sustained. en-us Mon, 19 Jul 2021 00:00:00 +0530 Tue, 03 Aug 2021 09:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410508 Penalty under Section 53(12) of the Karnataka Value Added Tax Act was upheld where intercepted consignments showed mismatches in consignor, consignee, vehicle and TIN details, and in some matters no valid transit pass from the first entry check post was produced. The Court treated these inconsistencies as evidence that the movement was not genuine transit compliance but an attempt to evade tax, noting that the statutory check-post regime is intended to prevent such evasion. On the established facts, the transporter could not avoid penalty by asserting that the documents were genuine, and the revisional orders were sustained. Case-Laws VAT and Sales Tax Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410508