https://www.taxtmi.com/caselaws?id=758519 Penalty under the Uttarakhand Value Added Tax Act for transporting goods with an invalid declaration form depends on more than a technical defect at the time of checking. Before imposing penalty, the Assessing Officer must consider the assessee's explanation and the relevant documents and be satisfied that the import was in contravention of the statutory scheme with an attempt to evade tax. Where the assessee later produced the valid declaration form and explained that the goods were being returned after job work, the mere presence of an outdated form at inspection was insufficient to justify penalty. The penalty order and the Tribunal's sustaining order were set aside. en-us Wed, 07 Aug 2024 00:00:00 +0530 Sat, 14 Sep 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758519 Penalty under the Uttarakhand Value Added Tax Act for transporting goods with an invalid declaration form depends on more than a technical defect at the time of checking. Before imposing penalty, the Assessing Officer must consider the assessee's explanation and the relevant documents and be satisfied that the import was in contravention of the statutory scheme with an attempt to evade tax. Where the assessee later produced the valid declaration form and explained that the goods were being returned after job work, the mere presence of an outdated form at inspection was insufficient to justify penalty. The penalty order and the Tribunal's sustaining order were set aside. Case-Laws VAT / Sales Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758519