Revision petition challenging penalty for false goods origin info dismissed. Assessing officer failed to substantiate claim. Penalty overturned.

The High Court of Uttarakhand dismissed a revision petition challenging a penalty imposed on the appellant for providing false information about goods' origin. The court found the assessing officer failed to substantiate the claim, resulting in the penalty being overturned.

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The High Court of Uttarakhand dismissed a revision petition where a penalty was imposed on the appellant for allegedly providing false information about the origin of goods. The court held that the assessing officer failed to establish the claim, leading to the penalty being overturned. The revision was dismissed.

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