Tax Evasion Cannot Be Presumed If Goods In Transit were Not Marketable

Bhawani Automobiles a partnership firm Vs The State of Bihar (Patna High Court) The present writ application has been preferred for setting aside the order dated 07.04.2017 as contained in Annexure 7 Series passed by respondent no. 4 imposing penalty under section 56 (4)(b) read with section 60(4)(b) of the Bihar Value Added Tax Act 2005 as also for quashing of the order dated 05.06.2017 contained in Annexure 11 to the writ application passed by respondent no. 2 in appeal case No. BH/CCP/STA/05/17-18. After passing the aforesaid order the petitioner had also prayed for a direction to the respo...