https://www.taxtmi.com/caselaws?id=311575 Penalty under the Punjab Value Added Tax Act, 2005 was held unsustainable where the consignee detail mismatch arose from a clerical error and the invoices, goods receipt and packing list were voluntarily produced at the inter-state check post. The Court found that the wrong destination printed by the computer code did not, by itself, establish concealment or intent to evade tax, especially when the goods were actually sent to Ludhiana and the surrounding documents supported the explanation. It also noted that the Tribunal had departed from its earlier view on similar facts without giving reasons. The questions of law were answered in favour of the assessee and against the Revenue. en-us Tue, 03 Dec 2013 00:00:00 +0530 Wed, 03 Jan 2024 18:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311575 Penalty under the Punjab Value Added Tax Act, 2005 was held unsustainable where the consignee detail mismatch arose from a clerical error and the invoices, goods receipt and packing list were voluntarily produced at the inter-state check post. The Court found that the wrong destination printed by the computer code did not, by itself, establish concealment or intent to evade tax, especially when the goods were actually sent to Ludhiana and the surrounding documents supported the explanation. It also noted that the Tribunal had departed from its earlier view on similar facts without giving reasons. The questions of law were answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311575