https://www.taxtmi.com/caselaws?id=445253 Penalty for defective transport documents was not sustainable where the invoice showed a wrong consignee name and address due to a bona fide clerical error, the goods were in fact meant for the Mohali branch, and the driver voluntarily produced the consignment with documents at the ICC. The HC held that the discrepancy did not indicate tax evasion, and penalty under the VAT law is attracted only where evasion is shown. The penalty was therefore set aside. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 12:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445253 Penalty for defective transport documents was not sustainable where the invoice showed a wrong consignee name and address due to a bona fide clerical error, the goods were in fact meant for the Mohali branch, and the driver voluntarily produced the consignment with documents at the ICC. The HC held that the discrepancy did not indicate tax evasion, and penalty under the VAT law is attracted only where evasion is shown. The penalty was therefore set aside. Case-Laws VAT and Sales Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445253