2013 (5) TMI 770

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..... T Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri C. B. Tripathi, learned special counsel for the respondents. Present writ petition has been filed against penalty order dated September 10, 2009 passed under section 54(5) of the U.P. Value Added Tax Act for the assessment year 2008-09. It is not necessary for us to notice the facts of the case in detail inasmuch as learne .....

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..... ounded. However, a bare perusal of the impugned order would show that after giving the above notice under the aforesaid provision, the penalty order has been framed under section 54(1), Sl. No. 5. It reads as follows: S. No. Wrong Amount of penalty (1) (2) (3) 5. Where the dealer has,-- (i) failed to issue or has deliberately not issued a tax invoice or sale invoice; or 40% of the value .....

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