https://www.taxtmi.com/caselaws?id=421746 Under the UP VAT penalty framework, a mere irregularity in transit documents is insufficient to sustain penalty unless the authority shows material indicating an intention to evade tax. The Court noted that the prescribed documents were available, the relevant entries were reflected in the books of account, and the later amendment requiring goods to be carried with duly filled declarations was not then in force. As no evidence of evasion intent was established, the penalty could not be justified on the basis of an incomplete Form 38 alone. en-us Fri, 29 Apr 2022 00:00:00 +0530 Mon, 02 May 2022 08:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421746 Under the UP VAT penalty framework, a mere irregularity in transit documents is insufficient to sustain penalty unless the authority shows material indicating an intention to evade tax. The Court noted that the prescribed documents were available, the relevant entries were reflected in the books of account, and the later amendment requiring goods to be carried with duly filled declarations was not then in force. As no evidence of evasion intent was established, the penalty could not be justified on the basis of an incomplete Form 38 alone. Case-Laws VAT and Sales Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421746