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2022 (5) TMI 6 - HC - VAT and Sales TaxPenalty proceedings initiated under section 54(1)(14) of the UP VAT Act - books of accounts was not produced whereas the requirement of documents to be carried during transit of goods u/s 50(4) of the Act - filing of all the columns of form 38 for the purposes of section 50 of the Act was not mandatory prior to amendment made in clause (a) and clause (b) of subsection (2) of section 50 of UPVAT Act, or not - Intent to evade tax, present or not - HELD THAT:- The Division Bench of this Court in M/S. RAMA PULSES VERSUS STATE OF UP. AND OTHERS [2009 (10) TMI 885 - ALLAHABAD HIGH COURT] has held that the intention to evade payment of tax has been found to be necessary ingredient before imposing the penalty under the Act. The material on record shows that no such intention to evade payment of tax was there. The penalty order cannot be sustained in the eyes of law - revision allowed.
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