Levy of penalty - levy based on on conjectures and surmises - ...

Court Rules Insufficient Basis for Penalty Due to Lack of Evidence on Goods Entering Mathura from Outside Uttar Pradesh.

January 19, 2023

Case Laws VAT and Sales Tax HC

Levy of penalty - levy based on on conjectures and surmises - This Court further finds that the Tribunal itself has recorded a finding that it could not be ascertained whether the truck was unloaded at Mathura or not. Once the department has not shown whether the goods were being brought at Mathura from outside the State of U.P. no question of penalty proceedings can arise. - HC

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Levy of penalty - levy based on on conjectures and surmises - ...

Court Rules Insufficient Basis for Penalty Due to Lack of Evidence on Goods Entering Mathura from Outside Uttar Pradesh.

January 19, 2023

Case Laws VAT and Sales Tax HC

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