https://www.taxtmi.com/caselaws?id=786627 Penalty for alleged tax evasion requires material showing a deliberate intention to evade tax, and a mere discrepancy in invoice particulars is insufficient. On the facts recorded, the goods were produced at the information collection centre and entered in the record, while the invoice discrepancy as to handwriting or truck details did not establish evasion because the goods moved in the same truck with the same GR disclosed in the invoice. The Tribunal's factual finding on absence of evasion was therefore not shown to be legally infirm, and no substantial question of law arose from the appeal under Section 68 of the Punjab Value Added Tax Act, 2005. en-us Wed, 11 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786627 Penalty for alleged tax evasion requires material showing a deliberate intention to evade tax, and a mere discrepancy in invoice particulars is insufficient. On the facts recorded, the goods were produced at the information collection centre and entered in the record, while the invoice discrepancy as to handwriting or truck details did not establish evasion because the goods moved in the same truck with the same GR disclosed in the invoice. The Tribunal's factual finding on absence of evasion was therefore not shown to be legally infirm, and no substantial question of law arose from the appeal under Section 68 of the Punjab Value Added Tax Act, 2005. Case-Laws VAT / Sales Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786627