Imposition of penalty - discrepancy in Form 38, E-Sugam form - ...

VAT and Sales Tax

January 8, 2020

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 38 in accordance with the documents and there was no occasion for imposing a penalty as has been done by the Assessing Officer and upheld by the Commercial Tax Tribunal.

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Imposition of penalty - discrepancy in Form 38, E-Sugam form - ...

VAT and Sales Tax

January 8, 2020

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