https://www.taxtmi.com/caselaws?id=447094 Penalty for detention of goods in transit under the Bihar Value Added Tax Act, 2005 was upheld where the invoice number in the SUVIDHA form did not match the invoice produced and the supporting papers were generated only after detention. The statutory scheme under Section 60(4)(b) read with Section 56(4)(b) permits seizure and penalty if the person in charge cannot satisfy the authority about proper accounting of the goods. The article also notes that contravention of transit requirements attracts civil liability, and absence of mens rea does not by itself defeat penalty where the circumstances suggest a possible attempt to evade tax. en-us Tue, 28 Nov 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447094 Penalty for detention of goods in transit under the Bihar Value Added Tax Act, 2005 was upheld where the invoice number in the SUVIDHA form did not match the invoice produced and the supporting papers were generated only after detention. The statutory scheme under Section 60(4)(b) read with Section 56(4)(b) permits seizure and penalty if the person in charge cannot satisfy the authority about proper accounting of the goods. The article also notes that contravention of transit requirements attracts civil liability, and absence of mens rea does not by itself defeat penalty where the circumstances suggest a possible attempt to evade tax. Case-Laws VAT / Sales Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447094