https://www.taxtmi.com/caselaws?id=433960 Mere non-production of Form 8FA for goods imported through air, rail or coastal cargo constituted a violation of the transit declaration requirement under Section 46(3)(e) of the Kerala Value Added Tax Act, but it did not by itself justify penalty under Section 47(6) where the delivery note, invoice and other accompanying documents were otherwise in order and there was no material showing an intent to evade tax. The Tribunal's view that the proper penal provision was not Section 47(6) was upheld, and the penalty was set aside against the Revenue. en-us Fri, 06 Jan 2023 00:00:00 +0530 Tue, 14 Feb 2023 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433960 Mere non-production of Form 8FA for goods imported through air, rail or coastal cargo constituted a violation of the transit declaration requirement under Section 46(3)(e) of the Kerala Value Added Tax Act, but it did not by itself justify penalty under Section 47(6) where the delivery note, invoice and other accompanying documents were otherwise in order and there was no material showing an intent to evade tax. The Tribunal's view that the proper penal provision was not Section 47(6) was upheld, and the penalty was set aside against the Revenue. Case-Laws VAT and Sales Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433960