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2024 (1) TMI 1113 - HC - VAT and Sales TaxLevy of penalty u/s 54(1) (14) of the U.P. VAT Act - Form- 38 was not downloaded and printed from the official website but has been taken as screenshot - HELD THAT:- From perusal of the record, it reveals that earlier also, screenshots were taken of the Form- 38 from the website of the department and three forms were submitted with the department to which no objection were raised, but in the case in hand, the goods were in question were intercepted at Kanpur and penalty proceedings were initiated against the revisionist. Since, earlier four Forms bearing No.00015116, 00015118 & 00015119 were submitted to which no objection was raised about the intention of the revisionist to evade the tax, it is clear that the revisionist was no intention to evade the payment of tax to the State Government. Further, there is no specific finding recorded by the authorities which shows the intention of the revisionist to evade the tax. This Court in the case of Protein Impax Pvt. Ltd. Ghaziabad [2022 (3) TMI 859 - ALLAHABAD HIGH COURT] has held that in absence of any cogent finding as to intention to evade tax, levy of penalty under Section 54(1) (14) of the Act, is unsustainable. Earlier on three occasions, the department has accepted Form-38, which was taken as screenshot, without raising any objection, hence in the present case, it cannot be attributed any intention of the revisionist to evade from paying the tax. The question of law is answered in favour of the revisionist and against the opposite party - the revision is Allowed.
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