Unverified transit declaration forms require assessment, penalty, and strict reporting where TDF-2 was not uploaded. Unverified transit declaration forms (TDF-1) without the corresponding TDF-2 upload are treated as indicating that the goods were brought into Uttar Pradesh for sale. For financial year 2015-16, such cases are to be assessed under the second proviso to section 26 by applying the presumption under section 52, with tax under section 28(9) and penalty under section 54(1). The circular designates Assistant Commissioners (In-charge), Mobile Squad units as assessing authorities, authorises zonal transfer of pending cases, and prescribes monthly and quarterly reporting formats and deadlines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unverified transit declaration forms require assessment, penalty, and strict reporting where TDF-2 was not uploaded.
Unverified transit declaration forms (TDF-1) without the corresponding TDF-2 upload are treated as indicating that the goods were brought into Uttar Pradesh for sale. For financial year 2015-16, such cases are to be assessed under the second proviso to section 26 by applying the presumption under section 52, with tax under section 28(9) and penalty under section 54(1). The circular designates Assistant Commissioners (In-charge), Mobile Squad units as assessing authorities, authorises zonal transfer of pending cases, and prescribes monthly and quarterly reporting formats and deadlines.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
