https://www.taxtmi.com/caselaws?id=765370 Under the Punjab Value Added Tax Act, the penalty for detention of goods vehicles at a check post was upheld because the person in charge failed to carry and produce the prescribed transport documents for the excess goods at the time of interception. The explanation that the consignor's TIN was blocked and invoices were produced later was rejected, as the documents were required to accompany the goods when intercepted. The absence of supporting account books and the surrounding circumstances were treated as indicating an intention to evade tax, so the penalty under Section 51(7)(c) was sustained. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765370 Under the Punjab Value Added Tax Act, the penalty for detention of goods vehicles at a check post was upheld because the person in charge failed to carry and produce the prescribed transport documents for the excess goods at the time of interception. The explanation that the consignor's TIN was blocked and invoices were produced later was rejected, as the documents were required to accompany the goods when intercepted. The absence of supporting account books and the surrounding circumstances were treated as indicating an intention to evade tax, so the penalty under Section 51(7)(c) was sustained. Case-Laws VAT / Sales Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765370