https://www.taxtmi.com/caselaws?id=772565 Penalty under Section 47(6) of the Kerala Value Added Tax Act was sustained because the intercepted consignment of gold ornaments was not supported by reliable statutory documents for the claimed return movement. The assessee's reliance on e-sugam and circulars failed where the return document was ambiguous, did not identify the consignment with certainty, and did not prove actual transportation of the goods back outside the State. The Court treated compliance with mandatory documentary requirements as essential and found the burden of proving the asserted return movement had not been discharged. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772565 Penalty under Section 47(6) of the Kerala Value Added Tax Act was sustained because the intercepted consignment of gold ornaments was not supported by reliable statutory documents for the claimed return movement. The assessee's reliance on e-sugam and circulars failed where the return document was ambiguous, did not identify the consignment with certainty, and did not prove actual transportation of the goods back outside the State. The Court treated compliance with mandatory documentary requirements as essential and found the burden of proving the asserted return movement had not been discharged. Case-Laws VAT / Sales Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772565