https://www.taxtmi.com/caselaws?id=796448 Penalty for incomplete transit documentation cannot rest solely on blank columns 7 and 8 of Form 38. Incomplete entries, without additional material indicating a contravention, do not justify an adverse inference against the dealer. Penalty under Section 54(1)(14) is therefore unsustainable where the only alleged defect is the failure to fill those columns, and the issue stands resolved in favour of the assessee rather than the Revenue. en-us Fri, 28 Nov 2025 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796448 Penalty for incomplete transit documentation cannot rest solely on blank columns 7 and 8 of Form 38. Incomplete entries, without additional material indicating a contravention, do not justify an adverse inference against the dealer. Penalty under Section 54(1)(14) is therefore unsustainable where the only alleged defect is the failure to fill those columns, and the issue stands resolved in favour of the assessee rather than the Revenue. Case-Laws VAT / Sales Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796448