https://www.taxtmi.com/caselaws?id=435642 Penalty under the Punjab Value Added Tax Act for transporting goods with a computerized invoice was sustained where the contemporaneous documents were found unreliable and the later-produced papers did not cure the defect. The Court treated the driver's statement, the manager's corroboration, and the absence of a genuine supporting invoice at the relevant time as sufficient material to support an inference of attempted tax evasion. On that basis, the penalty under Section 51(7)(b) was upheld and the challenge failed; no substantial question of law arose. en-us Mon, 13 Mar 2023 00:00:00 +0530 Fri, 24 Mar 2023 09:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435642 Penalty under the Punjab Value Added Tax Act for transporting goods with a computerized invoice was sustained where the contemporaneous documents were found unreliable and the later-produced papers did not cure the defect. The Court treated the driver's statement, the manager's corroboration, and the absence of a genuine supporting invoice at the relevant time as sufficient material to support an inference of attempted tax evasion. On that basis, the penalty under Section 51(7)(b) was upheld and the challenge failed; no substantial question of law arose. Case-Laws VAT and Sales Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435642