https://www.taxtmi.com/caselaws?id=332565 Forms filed in reply to a show-cause notice must be examined on their relevance and merits before a penalty is imposed under section 15-A(1)(o) of the U.P. Trade Tax Act. The Tribunal could not rely merely on the earlier non-furnishing of Forms 31 as evidence of an intention to evade tax without first deciding whether the forms were genuine, whether they related to the goods transported, and whether they were acceptable or liable to rejection. On that record, the penalty order could not stand and the matter was remanded for fresh consideration of the forms and their relevance. en-us Mon, 05 Sep 2016 00:00:00 +0530 Tue, 20 Sep 2016 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332565 Forms filed in reply to a show-cause notice must be examined on their relevance and merits before a penalty is imposed under section 15-A(1)(o) of the U.P. Trade Tax Act. The Tribunal could not rely merely on the earlier non-furnishing of Forms 31 as evidence of an intention to evade tax without first deciding whether the forms were genuine, whether they related to the goods transported, and whether they were acceptable or liable to rejection. On that record, the penalty order could not stand and the matter was remanded for fresh consideration of the forms and their relevance. Case-Laws VAT and Sales Tax Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332565