https://www.taxtmi.com/caselaws?id=447094 Penalty for detention of goods in transit was justified where the invoice number in the SUVIDHA form did not match the invoice produced. Later-generated invoices and supporting papers failed to establish the genuineness of the transport, particularly because they were generated after detention. Under the Bihar Value Added Tax Act, failure to satisfy the authority that goods are properly accounted for permits seizure and penalty. Contravention of transit-document requirements creates civil liability; absence of mens rea does not preclude penalty where circumstances indicate a possible attempt to evade tax. The penalty was therefore upheld. 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 was justified where the invoice number in the SUVIDHA form did not match the invoice produced. Later-generated invoices and supporting papers failed to establish the genuineness of the transport, particularly because they were generated after detention. Under the Bihar Value Added Tax Act, failure to satisfy the authority that goods are properly accounted for permits seizure and penalty. Contravention of transit-document requirements creates civil liability; absence of mens rea does not preclude penalty where circumstances indicate a possible attempt to evade tax. The penalty was therefore upheld. Case-Laws VAT / Sales Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447094