https://www.taxtmi.com/caselaws?id=182418 Non-uploading of the E-Sugama form shortly after the procedure was introduced was treated as a technical lapse rather than conduct justifying penalty, especially where the dealer promptly uploaded the details once the default was pointed out. The contemporaneous circulars indicated that dealers were to be educated during the initial phase and that penalty was not to be imposed for such early defaults. On that basis, the appellate authority's deletion of penalty was a permissible view, and revisional interference was not warranted because no error prejudicial to revenue was shown. en-us Thu, 16 Oct 2014 00:00:00 +0530 Tue, 10 May 2016 11:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182418 Non-uploading of the E-Sugama form shortly after the procedure was introduced was treated as a technical lapse rather than conduct justifying penalty, especially where the dealer promptly uploaded the details once the default was pointed out. The contemporaneous circulars indicated that dealers were to be educated during the initial phase and that penalty was not to be imposed for such early defaults. On that basis, the appellate authority's deletion of penalty was a permissible view, and revisional interference was not warranted because no error prejudicial to revenue was shown. Case-Laws VAT and Sales Tax Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182418