https://www.taxtmi.com/caselaws?id=437518 Penalty under Section 51(7)(b) of the Punjab Value Added Tax Act, 2005 could not be sustained where the goods were supported by invoice and declaration form, the consignee's godowns had already been intimated to the department through VAT Form-5, and that information had been accepted before movement of the consignment. The record showed no material that the documents were false or the transaction was a sham, so mere non-reporting at the ICC was insufficient to establish an attempt to evade tax. The appellate order was set aside and the penalty challenge failed. en-us Tue, 11 Apr 2023 00:00:00 +0530 Mon, 08 May 2023 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437518 Penalty under Section 51(7)(b) of the Punjab Value Added Tax Act, 2005 could not be sustained where the goods were supported by invoice and declaration form, the consignee's godowns had already been intimated to the department through VAT Form-5, and that information had been accepted before movement of the consignment. The record showed no material that the documents were false or the transaction was a sham, so mere non-reporting at the ICC was insufficient to establish an attempt to evade tax. The appellate order was set aside and the penalty challenge failed. Case-Laws VAT and Sales Tax Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437518