https://www.taxtmi.com/caselaws?id=796448 Penalty under Section 54(1)(14) cannot be sustained solely because columns 7 and 8 of Form 38 were left blank during transit of goods. Incomplete Form 38 entries, without additional material, do not justify an adverse inference against the dealer. The note states that established decisions governed the issue and supports the assessee's position that unfilled columns alone are insufficient for imposing penalty. 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 under Section 54(1)(14) cannot be sustained solely because columns 7 and 8 of Form 38 were left blank during transit of goods. Incomplete Form 38 entries, without additional material, do not justify an adverse inference against the dealer. The note states that established decisions governed the issue and supports the assessee's position that unfilled columns alone are insufficient for imposing penalty. Case-Laws VAT / Sales Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796448