https://www.taxtmi.com/caselaws?id=464216 Penalty under section 15-A(1)(o) could not be sustained where diesel oil was imported for use in generator sets and the record showed no sale or clandestine diversion. Mere irregularity in filling Form 31 did not, by itself, establish intent to evade tax or justify an adverse inference of misuse. In the absence of material showing that the goods were brought for resale or other tax evasion, the Tribunal's finding was unsupported. The penalty was therefore quashed. en-us Fri, 25 Mar 2022 00:00:00 +0530 Sun, 12 Oct 2025 16:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464216 Penalty under section 15-A(1)(o) could not be sustained where diesel oil was imported for use in generator sets and the record showed no sale or clandestine diversion. Mere irregularity in filling Form 31 did not, by itself, establish intent to evade tax or justify an adverse inference of misuse. In the absence of material showing that the goods were brought for resale or other tax evasion, the Tribunal's finding was unsupported. The penalty was therefore quashed. Case-Laws VAT / Sales Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464216