https://www.taxtmi.com/caselaws?id=444880 Penalty under the Haryana VAT transit interception provisions requires a specific, reasoned finding after enquiry that the movement of goods involved an attempt to evade tax. Mere absence of documents at the time of checking, or their delayed production, is insufficient to sustain penalty. Where the consignment was accompanied by an invoice from a foreign supplier and there was no cogent material showing forgery, fabrication, or tax evasion, penalty orders cannot rest on suspicion or presumption and are liable to be set aside. en-us Fri, 06 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444880 Penalty under the Haryana VAT transit interception provisions requires a specific, reasoned finding after enquiry that the movement of goods involved an attempt to evade tax. Mere absence of documents at the time of checking, or their delayed production, is insufficient to sustain penalty. Where the consignment was accompanied by an invoice from a foreign supplier and there was no cogent material showing forgery, fabrication, or tax evasion, penalty orders cannot rest on suspicion or presumption and are liable to be set aside. Case-Laws VAT and Sales Tax Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444880