https://www.taxtmi.com/caselaws?id=470816 Transport of goods with an unfilled Form 38 did not constitute a contravention where the statutory requirement for a duly completed form had not yet taken effect. The absence of intent to evade tax was supported by the accompanying Form 38 and other transport documents. As the requirement to fill Form 38 was introduced only after the relevant seizure, penalty could not be sustained, and its deletion was justified. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470816 Transport of goods with an unfilled Form 38 did not constitute a contravention where the statutory requirement for a duly completed form had not yet taken effect. The absence of intent to evade tax was supported by the accompanying Form 38 and other transport documents. As the requirement to fill Form 38 was introduced only after the relevant seizure, penalty could not be sustained, and its deletion was justified. Case-Laws VAT / Sales Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470816