https://www.taxtmi.com/caselaws?id=796045 Penalty for attempted tax evasion requires sufficient material establishing a specific intent to evade tax. Full disclosure of mobile-phone accessories in stock-transfer invoices, coupled with an unsettled classification and tax-rate position, does not show concealment, misdeclaration, or evasion intent. The notes state that check-post powers target patent evasion and cannot replace regular assessment where documents are produced and the dispute concerns classification, interpretation, or taxability. Such disputes should ordinarily be determined by the assessing authority rather than through summary check-post penalty proceedings. The penalty orders based on alleged attempted evasion were therefore set aside. 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 establishing a specific intent to evade tax. Full disclosure of mobile-phone accessories in stock-transfer invoices, coupled with an unsettled classification and tax-rate position, does not show concealment, misdeclaration, or evasion intent. The notes state that check-post powers target patent evasion and cannot replace regular assessment where documents are produced and the dispute concerns classification, interpretation, or taxability. Such disputes should ordinarily be determined by the assessing authority rather than through summary check-post penalty proceedings. The penalty orders based on alleged attempted evasion were therefore set aside. Case-Laws VAT / Sales Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796045