Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court ...

Penalty Under U.P. VAT Act Section 54(1)(14) Overturned Due to Lack of Intent to Evade Tax Evidence.

January 29, 2024

Case Laws VAT and Sales Tax HC

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 Section 54(1)(14) of the U.P. VAT Act is unsustainable. The court noted that the department had previously accepted Form-38 screenshots without objection, indicating no intention on the part of the revisionist to evade tax. - HC

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Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court ...

Penalty Under U.P. VAT Act Section 54(1)(14) Overturned Due to Lack of Intent to Evade Tax Evidence.

January 29, 2024

Case Laws VAT and Sales Tax HC

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