https://www.taxtmi.com/caselaws?id=425263 Interception and delay during transport under the Kerala Value Added Tax Act, 2003 were treated as sufficient to sustain a penalty where the authorities suspected repeated movement of goods on the same documents to evade tax. The Court did not disturb the finding of liability in principle. It nevertheless examined the surrounding circumstances and the value of the goods and held that the penalty amount was excessive. The quantum was therefore moderated, with the penalty reduced by 50%. en-us Mon, 27 Jun 2022 00:00:00 +0530 Wed, 20 Jul 2022 09:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425263 Interception and delay during transport under the Kerala Value Added Tax Act, 2003 were treated as sufficient to sustain a penalty where the authorities suspected repeated movement of goods on the same documents to evade tax. The Court did not disturb the finding of liability in principle. It nevertheless examined the surrounding circumstances and the value of the goods and held that the penalty amount was excessive. The quantum was therefore moderated, with the penalty reduced by 50%. Case-Laws VAT and Sales Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425263