https://www.taxtmi.com/caselaws?id=796045 Penalty for attempted tax evasion requires sufficient material and a specific finding of intent to evade. Full disclosure of mobile-phone accessories in stock-transfer invoices, despite their being taxed at the rate applicable to mobile phones, does not establish concealment or misdeclaration where classification remains genuinely disputed. Check-post authorities are directed to detecting patent evasion and should not decide disputed questions of classification, taxability or statutory interpretation through summary penalty proceedings. Such bona fide disputes ordinarily require determination by the assessing authority in regular assessment proceedings; penalty orders based solely on alleged evasion are unsustainable. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796045 Penalty for attempted tax evasion requires sufficient material and a specific finding of intent to evade. Full disclosure of mobile-phone accessories in stock-transfer invoices, despite their being taxed at the rate applicable to mobile phones, does not establish concealment or misdeclaration where classification remains genuinely disputed. Check-post authorities are directed to detecting patent evasion and should not decide disputed questions of classification, taxability or statutory interpretation through summary penalty proceedings. Such bona fide disputes ordinarily require determination by the assessing authority in regular assessment proceedings; penalty orders based solely on alleged evasion are unsustainable. Case-Laws VAT / Sales Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796045