https://www.taxtmi.com/caselaws?id=446133 Penalty under Section 51(7)(c) of the Punjab Value Added Tax Act, 2005 could not survive once the factual basis for alleging evasion was shown to be erroneous. The authorities had proceeded on the assumption that the vehicles took an unusual route to avoid the nearest Information Collection Centre, but rectification proceedings established that the distance between the relevant places had been wrongly stated and the route calculation was materially incorrect. Because that mistaken distance was the foundation for treating the conduct as non-reporting and tax evasion, the penalty was held unsustainable and set aside. en-us Wed, 11 Oct 2023 00:00:00 +0530 Mon, 27 Nov 2023 07:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446133 Penalty under Section 51(7)(c) of the Punjab Value Added Tax Act, 2005 could not survive once the factual basis for alleging evasion was shown to be erroneous. The authorities had proceeded on the assumption that the vehicles took an unusual route to avoid the nearest Information Collection Centre, but rectification proceedings established that the distance between the relevant places had been wrongly stated and the route calculation was materially incorrect. Because that mistaken distance was the foundation for treating the conduct as non-reporting and tax evasion, the penalty was held unsustainable and set aside. Case-Laws VAT and Sales Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446133