https://www.taxtmi.com/caselaws?id=410968 Failure to carry the mandatory Form 8FA declaration while transporting imported goods in intra-State movement under the Kerala Value Added Tax Act and Rules justified penalty, because the omission created scope for suppression and proof of actual suppression was not required for section 47(6). The High Court upheld the penalty liability on that basis, but held that the quantum had to reflect the technical nature of the default and the surrounding circumstances, including the assessee's business and import records. The penalty was therefore reduced to a minimal amount of Rs. 15,000. en-us Wed, 07 Jul 2021 00:00:00 +0530 Fri, 13 Aug 2021 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410968 Failure to carry the mandatory Form 8FA declaration while transporting imported goods in intra-State movement under the Kerala Value Added Tax Act and Rules justified penalty, because the omission created scope for suppression and proof of actual suppression was not required for section 47(6). The High Court upheld the penalty liability on that basis, but held that the quantum had to reflect the technical nature of the default and the surrounding circumstances, including the assessee's business and import records. The penalty was therefore reduced to a minimal amount of Rs. 15,000. Case-Laws VAT and Sales Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410968