https://www.taxtmi.com/caselaws?id=765370 The Punjab and Haryana HC dismissed an appeal challenging penalty imposed under Punjab VAT Act for tax evasion. The appellant transported iron goods in two vehicles with excess weight not declared at Inter-State Check Post (ICC). Despite claiming TIN blockage prevented proper documentation, the court found the explanation unconvincing as required documents were produced only after show cause notice issuance. The HC held that drivers' failure to carry proper documentation for excess goods at ICC demonstrated clear intent to evade tax. The VAT Tribunal's penalty order under Section 51(7)(c) was upheld, confirming the Excise and Taxation Officer's jurisdiction to detain vehicles and impose penalties for non-compliance with statutory requirements. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765370 The Punjab and Haryana HC dismissed an appeal challenging penalty imposed under Punjab VAT Act for tax evasion. The appellant transported iron goods in two vehicles with excess weight not declared at Inter-State Check Post (ICC). Despite claiming TIN blockage prevented proper documentation, the court found the explanation unconvincing as required documents were produced only after show cause notice issuance. The HC held that drivers' failure to carry proper documentation for excess goods at ICC demonstrated clear intent to evade tax. The VAT Tribunal's penalty order under Section 51(7)(c) was upheld, confirming the Excise and Taxation Officer's jurisdiction to detain vehicles and impose penalties for non-compliance with statutory requirements. Case-Laws VAT / Sales Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765370