Levy of penalty under Section 51(7)(b) of PVAT Act - it was merely a clerical mistake, that only the...

Levy of penalty under Section 51(7)(b) of PVAT Act - it was merely a clerical mistake, that only the name of the consignee was wrongly mentioned while picking the name of the appellant from drop-down menu in the software used by the Noida Head Office of the appellant. - Penalty can be imposed to evade tax and not for bona fide mistake. - HC .....

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