https://www.taxtmi.com/caselaws?id=416980 Suo motu revisional interference was upheld where the first appellate order was found erroneous and prejudicial to the Revenue, because the record showed material discrepancies in the documents produced for inter-State movement of goods. The transit penalty was also sustained, as the required documents were not properly produced at the inward check post, the invoices lacked the relevant check-post seal, and the movement of goods was not established in accordance with the transit-document requirement. On those facts, the authorities were entitled to invoke the penalty provision, and the appellate order was correctly set aside. en-us Mon, 20 Dec 2021 00:00:00 +0530 Thu, 13 Jan 2022 08:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416980 Suo motu revisional interference was upheld where the first appellate order was found erroneous and prejudicial to the Revenue, because the record showed material discrepancies in the documents produced for inter-State movement of goods. The transit penalty was also sustained, as the required documents were not properly produced at the inward check post, the invoices lacked the relevant check-post seal, and the movement of goods was not established in accordance with the transit-document requirement. On those facts, the authorities were entitled to invoke the penalty provision, and the appellate order was correctly set aside. Case-Laws VAT and Sales Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416980