https://www.taxtmi.com/caselaws?id=314441 Material defects in statutory transport documents, including omission of the vehicle number, use of a different entry point and unexplained delay in transit, justified an inference of intention to evade tax, so the penalty was upheld. The Court held that such omissions could not be treated as a mere bona fide mistake where the prescribed transport records were not strictly complied with and no satisfactory cause was shown for the interception circumstances. It also found no denial of natural justice because the notice to appear was personally served five days in advance, which was sufficient to afford a reasonable opportunity of hearing. The writ challenge therefore failed and the penalty remained undisturbed. en-us Tue, 09 Jul 2019 00:00:00 +0530 Mon, 10 Jun 2024 18:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314441 Material defects in statutory transport documents, including omission of the vehicle number, use of a different entry point and unexplained delay in transit, justified an inference of intention to evade tax, so the penalty was upheld. The Court held that such omissions could not be treated as a mere bona fide mistake where the prescribed transport records were not strictly complied with and no satisfactory cause was shown for the interception circumstances. It also found no denial of natural justice because the notice to appear was personally served five days in advance, which was sufficient to afford a reasonable opportunity of hearing. The writ challenge therefore failed and the penalty remained undisturbed. Case-Laws VAT and Sales Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314441