Imposition of penalty - discrepancy in Form 31 - certain columns ...

VAT and Sales Tax

November 6, 2019

Imposition of penalty - discrepancy in Form 31 - certain columns were left blank - only carrying of Form 31 has been prescribed but there is no mention that all column should be duly filled and even from the facts on record it is abundantly clear that there was no intention to evade tax and therefore the penalty order which has been issued is clearly arbitrary and liable to be set aside

View Source

← Previous Next →

Imposition of penalty - discrepancy in Form 31 - certain columns ...

VAT and Sales Tax

November 6, 2019

You may also like:

Suspicious transfers - Illegal transfer of shares - This is the vital column and the said column is blank. Further there is no signature of witness on the said SH-4 form....

Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form...

Imposition of penalty u/s 54(1)(14) of UPVAT - By keeping column 6 of Form 38 blank, such declaration form can be repeatedly used for successive import so as to evade...

Penalty u/s 271AAB - relevant column of ‘approval letter No.’ and ‘Date’ had been left blank in the penalty order which have been filled with pen on receipt of said...

Penalty u/s. 271(l)(c) - The words may direct that such person shall pay by way of penalty in section 271 leave a certain amount of discretion in imposition of penalty...

Levy of penalty - it was found that Form-38 being carried with the goods was not complete in various respects and certain columns specially Column No. 6 relating to the...

Levy of penalty u/s 54(1)(14) of the UP VAT Act, 2008 - Unfilled (blank) column No.8 of Form 38 - The Tribunal has not correctly applied the law in this regard, as they...

Allegation of crossing of goods from check post without form 31 - how the department has issued Form 31 time to time without getting the verification of the previous...

Use of Form -C and Form 31 to import the chemicals and machinery without permission - levy of penalty confirmed - HC

Transportation of goods - Documents to be carried in physical form or electronic form - Rule 138A - When the said provision specifically provided for that documents and...

Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

Imposition of penalty under Section 54(1) (14) of UP VAT Act - The Tribunal has only observed that non-filing of various columns in Form 38 indicates that there was...

Collection of TCS u/s 206C - Sale of tendu leaves at the second stage whereas in the first stage the tendu leaves were sold on the Govt Undertaking - The ITAT observed...

Classification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - goods are required to be...

Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

Quick Updates: