https://www.taxtmi.com/caselaws?id=245095 Penalty for a defective import declaration under the U.P. Value Added Tax framework was sustainable only where the statutory contravention was coupled with an intention to evade tax. A blank Column 6 in Form 38 did not satisfy the requirement that the declaration form be duly completed and signed with prescribed documents, and this amounted to a breach of the import documentation rules. On the facts accepted by the authorities, repeated omission of Column 6 supported an inference that the form could be reused for successive imports, indicating evasion. The penalty was therefore upheld on concurrent findings, with no legal error shown to displace them. en-us Wed, 12 Mar 2014 00:00:00 +0530 Thu, 23 Jul 2015 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245095 Penalty for a defective import declaration under the U.P. Value Added Tax framework was sustainable only where the statutory contravention was coupled with an intention to evade tax. A blank Column 6 in Form 38 did not satisfy the requirement that the declaration form be duly completed and signed with prescribed documents, and this amounted to a breach of the import documentation rules. On the facts accepted by the authorities, repeated omission of Column 6 supported an inference that the form could be reused for successive imports, indicating evasion. The penalty was therefore upheld on concurrent findings, with no legal error shown to displace them. Case-Laws VAT and Sales Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245095