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VAT - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Penalty u/s 54(1)(14) of UP VAT - import of goods into the ...


Intent Required for Penalty u/s 54(1)(14) of UP VAT Act for Road Import Declaration Violations.

October 20, 2014

Case Laws     VAT and Sales Tax     HC

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 is necessary to be established to impose penalty under Section 54(1)(14) of the Act - HC

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