https://www.taxtmi.com/caselaws?id=442382 A penalty for failure to stop a vehicle under the KVAT framework may be sustained where the statutory conditions are met, and a speculative plea that the checking officer was not present at interception was insufficient to establish mala fides. The court declined to disbelieve the official version in the absence of material falsifying it, and upheld the penalty under Section 67(2) on the basis that the burden lay on the concerned person to show non-liability. However, a separate security deposit demand was unsustainable because the goods had not been detained for release after seizure; that demand was therefore set aside. en-us Thu, 24 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 08:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442382 A penalty for failure to stop a vehicle under the KVAT framework may be sustained where the statutory conditions are met, and a speculative plea that the checking officer was not present at interception was insufficient to establish mala fides. The court declined to disbelieve the official version in the absence of material falsifying it, and upheld the penalty under Section 67(2) on the basis that the burden lay on the concerned person to show non-liability. However, a separate security deposit demand was unsustainable because the goods had not been detained for release after seizure; that demand was therefore set aside. Case-Laws VAT and Sales Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442382