No VAT Penalty for Brief Delay in Producing Transit Documents: Allahabad HC

New Tech Engineers Vs Commissioner of Commercial Tax (Allahabad High Court)

The Allahabad High Court quashed a VAT penalty imposed on New Tech Engineers under Section 48(5) of the Uttar Pradesh VAT Act, holding that a brief delay in producing documents during transit does not constitute grounds for penalty. The revision arose from proceedings concerning Assessment Year 2008-09, where goods transported by the revisionist’s vehicle were intercepted, and a seizure was made after a vehicle breakdown. At the time of interception, the relevant documents were with the vehicle’s helper

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