https://www.taxtmi.com/caselaws?id=424794 Penalty for transit-document defects cannot be sustained on a bare clerical omission where the record shows no intention to evade tax. The goods were accompanied by stock transfer papers, including Form 38, and the only defect was that column 6 was left blank. The court applied the principle that penalty under Section 54(1)(14) of the U.P. Value Added Tax Act, 2008 requires relevant material showing conscious evasion, and a blank column alone is insufficient when the goods are otherwise identifiable and the stock transfer character is not contradicted. The penalty and appellate order were set aside. en-us Mon, 04 Jul 2022 00:00:00 +0530 Sat, 09 Jul 2022 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424794 Penalty for transit-document defects cannot be sustained on a bare clerical omission where the record shows no intention to evade tax. The goods were accompanied by stock transfer papers, including Form 38, and the only defect was that column 6 was left blank. The court applied the principle that penalty under Section 54(1)(14) of the U.P. Value Added Tax Act, 2008 requires relevant material showing conscious evasion, and a blank column alone is insufficient when the goods are otherwise identifiable and the stock transfer character is not contradicted. The penalty and appellate order were set aside. Case-Laws VAT and Sales Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424794