https://www.taxtmi.com/caselaws?id=462648 Penalty under Section 51(7)(b) of the Punjab VAT Act was found unsustainable where the goods were voluntarily reported at the information collection centre, supported by tax-paid purchase invoices and stock transfer documents, and the material did not show a sale in Punjab or an intent to evade tax. The detaining authority was required to act within the limited scope of Section 51 proceedings, and the record did not justify treating the matter as concealment or tax evasion. The penalty orders were therefore held invalid. en-us Wed, 03 Jul 2024 00:00:00 +0530 Mon, 07 Jul 2025 18:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462648 Penalty under Section 51(7)(b) of the Punjab VAT Act was found unsustainable where the goods were voluntarily reported at the information collection centre, supported by tax-paid purchase invoices and stock transfer documents, and the material did not show a sale in Punjab or an intent to evade tax. The detaining authority was required to act within the limited scope of Section 51 proceedings, and the record did not justify treating the matter as concealment or tax evasion. The penalty orders were therefore held invalid. Case-Laws VAT / Sales Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462648