Misuse of Form-C Under VAT: Penalty Requires Definitive Finding of False Representation, Not Just Wrong Utilization.

Imposition of penalty - Misutilization of Form-C - Mere narration of wrong representation or utilisation of Form-C without a clear cut finding about the false representation did not fulfil the requirement of law. Though the assessee may not have been strictly entitled to use the declaration Form- C, that fact alone could not result in an automatic levy of penalty .....

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