https://www.taxtmi.com/caselaws?id=422297 Penalty under Section 15-A(1)(O) of the U.P. Trade Tax Act was held unsustainable where goods were supported by bills, bilti and books of account, and the only lapse was non-production of Form-31 at interception, later filed. The record showed no discrepancy in movement or dispatch and no material indicating an intention to evade tax. Applying the settled principle that mere absence of Form-31, without proved mens rea to evade tax, does not justify penalty, the penalty was quashed and the assessee succeeded. en-us Thu, 05 May 2022 00:00:00 +0530 Thu, 12 May 2022 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422297 Penalty under Section 15-A(1)(O) of the U.P. Trade Tax Act was held unsustainable where goods were supported by bills, bilti and books of account, and the only lapse was non-production of Form-31 at interception, later filed. The record showed no discrepancy in movement or dispatch and no material indicating an intention to evade tax. Applying the settled principle that mere absence of Form-31, without proved mens rea to evade tax, does not justify penalty, the penalty was quashed and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422297