TMI BlogPenalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration -...Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made to levy penalty - non-declaration was purposeful or not, is a matter which require detailed enquiry - remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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