https://www.taxtmi.com/caselaws?id=447898 A check post authority cannot decide the taxability of an inter-State sale or impose penalty where the dealer produces supporting documents, raises a bona fide dispute on liability, and there is no mis-declaration or concealment. Form C and Form E-1, once issued and authenticated in the selling State and produced with the transaction papers, could not be doubted or invalidated unilaterally by the receiving State authorities. An earlier assessment accepting the returns and raising no demand on the same transaction also weakened the allegation of evasion. The penalty orders were therefore unsustainable and refund with interest was indicated. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447898 A check post authority cannot decide the taxability of an inter-State sale or impose penalty where the dealer produces supporting documents, raises a bona fide dispute on liability, and there is no mis-declaration or concealment. Form C and Form E-1, once issued and authenticated in the selling State and produced with the transaction papers, could not be doubted or invalidated unilaterally by the receiving State authorities. An earlier assessment accepting the returns and raising no demand on the same transaction also weakened the allegation of evasion. The penalty orders were therefore unsustainable and refund with interest was indicated. Case-Laws VAT / Sales Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447898