https://www.taxtmi.com/article/detailed?id=11890 Failure to carry prescribed transport documents during transit may be treated as a wilful act of tax evasion when the owner or consignor cannot satisfactorily explain their absence. Owners/dealers bear the burden to substantiate reasons for non-possession; post-Show Cause production of documents may not be accepted to negate charges of transporting goods without statutory documents, and adjudicating authorities may impose tax and penalties where genuineness of transport is not established. en-us Wed, 27 Sep 2023 08:37:27 +0530 Wed, 27 Sep 2023 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11890 Failure to carry prescribed transport documents during transit may be treated as a wilful act of tax evasion when the owner or consignor cannot satisfactorily explain their absence. Owners/dealers bear the burden to substantiate reasons for non-possession; post-Show Cause production of documents may not be accepted to negate charges of transporting goods without statutory documents, and adjudicating authorities may impose tax and penalties where genuineness of transport is not established. Articles Goods and Services Tax - GST Wed, 27 Sep 2023 08:37:27 +0530 https://www.taxtmi.com/article/detailed?id=11890