Penalty u/s 47(6) of the KVAT Act - The failure to accompany the ...

Penalty Under KVAT Act Section 47(6) Requires Investigation for Intentional Non-Declaration; Case Remanded for Further Examination.

July 24, 2019

Case Laws VAT and Sales Tax HC

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

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Penalty u/s 47(6) of the KVAT Act - The failure to accompany the ...

Penalty Under KVAT Act Section 47(6) Requires Investigation for Intentional Non-Declaration; Case Remanded for Further Examination.

July 24, 2019

Case Laws VAT and Sales Tax HC

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