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VAT - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Levy of penalty u/s 54(1)(14) of the UP VAT Act, 2008 - Unfilled ...

VAT and Sales Tax

February 21, 2020

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 have not given any finding about the intention to evade tax, which is a precondition for imposition of penalty. - HC

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