https://www.taxtmi.com/caselaws?id=432988 Penalty under the U.P. VAT Act could not rest on presumption or on the truck driver's uncorroborated statement where the goods were supported by invoice, bilti, transporter's bill and Form 38. The Court noted that no independent material showed breach of statutory requirements while bringing the goods from outside the State, and the Tribunal itself could not verify whether the truck had been unloaded at Mathura. In the absence of corroboration, no intention to evade tax could be inferred, so the penalty proceedings were unsustainable and the Tribunal's order was set aside. en-us Tue, 10 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 08:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432988 Penalty under the U.P. VAT Act could not rest on presumption or on the truck driver's uncorroborated statement where the goods were supported by invoice, bilti, transporter's bill and Form 38. The Court noted that no independent material showed breach of statutory requirements while bringing the goods from outside the State, and the Tribunal itself could not verify whether the truck had been unloaded at Mathura. In the absence of corroboration, no intention to evade tax could be inferred, so the penalty proceedings were unsustainable and the Tribunal's order was set aside. Case-Laws VAT and Sales Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432988