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2020 (3) TMI 821 - ALLAHABAD HIGH COURTImposition of penalty u/s 54(1)(14) of the U.P. Value Added Added Tax Act - blank From-38 - Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in deleting the penalty levied under Section 54(1)(14) of the U.P. Value Added Tax Act? HELD THAT:- The aforesaid question of law is infact a question of fact and the Tribunal being last forum for recording the findings of fact has given finding of fact that there was no intention on the part of the respondent to evade tax and therefore, the Tribunal has allowed the appeal of the respondent - This Court has perused the order of the Tribunal and do not find any infirmity in the same and no interference is required by this Court. The question raised by the revisionist is infact a question of fact and the same is accordingly decided in favour of the respondent and against the Revenue/revisionist. Revision dismissed.
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