https://www.taxtmi.com/caselaws?id=258195 Penalty under Section 54(1)(14) of the Uttar Pradesh Value Added Tax Act, 2008 requires a recorded finding that the dealer or importer acted with an intention to evade tax. Because the assessing authority and the Tribunal did not make any clear finding on this essential statutory ingredient, the penalty orders were held unsustainable. The provision was treated as requiring more than mere contravention of the import provisions, and the precedent on absolute liability was distinguished as arising under a different statutory framework. en-us Wed, 24 Sep 2014 00:00:00 +0530 Thu, 02 Apr 2015 06:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258195 Penalty under Section 54(1)(14) of the Uttar Pradesh Value Added Tax Act, 2008 requires a recorded finding that the dealer or importer acted with an intention to evade tax. Because the assessing authority and the Tribunal did not make any clear finding on this essential statutory ingredient, the penalty orders were held unsustainable. The provision was treated as requiring more than mere contravention of the import provisions, and the precedent on absolute liability was distinguished as arising under a different statutory framework. Case-Laws VAT and Sales Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258195