https://www.taxtmi.com/caselaws?id=432635 Penalty under the Uttarakhand VAT regime for transporting goods without the declaration form was unsustainable where the form was subsequently produced with the reply to the show-cause notice and the record did not support the alleged copy discrepancy. The High Court held that the statutory requirement of an attempt to evade tax was not satisfied on the facts, the presumption of evasion stood rebutted, and the check-post omission was only a first-time lapse. It also held that a ground not set out in the show-cause notice could not be relied on to sustain the penalty. The assessee was therefore not liable to penalty. en-us Fri, 01 Jul 2022 00:00:00 +0530 Thu, 25 May 2023 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432635 Penalty under the Uttarakhand VAT regime for transporting goods without the declaration form was unsustainable where the form was subsequently produced with the reply to the show-cause notice and the record did not support the alleged copy discrepancy. The High Court held that the statutory requirement of an attempt to evade tax was not satisfied on the facts, the presumption of evasion stood rebutted, and the check-post omission was only a first-time lapse. It also held that a ground not set out in the show-cause notice could not be relied on to sustain the penalty. The assessee was therefore not liable to penalty. Case-Laws VAT and Sales Tax Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432635