Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Imposition of penalty u/s 54(1)(14) of UPVAT - By keeping column ...

Case Laws     VAT and Sales Tax

March 19, 2014

Imposition of penalty u/s 54(1)(14) of UPVAT - By keeping column 6 of Form 38 blank, such declaration form can be repeatedly used for successive import so as to evade payment of tax - penalty confirmed - HC

View Source

 


 

You may also like:

  1. Levy of penalty u/s 54(1)(14) of the UP VAT Act, 2008 - Unfilled (blank) column No.8 of Form 38 - The Tribunal has not correctly applied the law in this regard, as they...

  2. Imposition of penalty under Section 54(1) (14) of UP VAT Act - The Tribunal has only observed that non-filing of various columns in Form 38 indicates that there was...

  3. Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court held that in the absence of a cogent finding of an intention to evade tax, the levy of penalty under...

  4. Penalty u/s 54(1)(14) of UP VAT - import of goods into the State by road against a declaration form - contravention of the provisions of Section 50 - The guilty mind...

  5. Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form...

  6. Suspicious transfers - Illegal transfer of shares - This is the vital column and the said column is blank. Further there is no signature of witness on the said SH-4 form....

  7. Levy of penalty - it was found that Form-38 being carried with the goods was not complete in various respects and certain columns specially Column No. 6 relating to the...

  8. Imposition of penalty - discrepancy in Form 31 - certain columns were left blank - only carrying of Form 31 has been prescribed but there is no mention that all column...

  9. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

  10. Filing of Form TRAN-1 - transitional credit - petitioner has committed mistake due to technical/system error and has failed in filing /uploading a declaration...

  11. Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

  12. Non-production of ST-38 form – It was not controverted that petitioner was exempted unit – Though there was technical defect in not producing Form ST=38 but there was...

  13. Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

  14. CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

  15. Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

 

Quick Updates:Latest Updates