https://www.taxtmi.com/caselaws?id=336050 The High Court set aside the impugned order under Section 15-A (1) (o) of the U.P. Trade Tax Act, 1948, which imposed penalties on the entire import of 8873.800 Kg. metal waste. The Court found the penalties unjustified as the applicant had proper documentation for the goods covered by genuine documents and no evidence connected the extra 2000 Kgs. of metal waste to the applicant. The Court directed the refund of deposited penalties with interest and awarded costs to the applicant, emphasizing the lack of proper verification before penalty imposition. en-us Fri, 18 Nov 2016 00:00:00 +0530 Thu, 15 Dec 2016 15:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336050 The High Court set aside the impugned order under Section 15-A (1) (o) of the U.P. Trade Tax Act, 1948, which imposed penalties on the entire import of 8873.800 Kg. metal waste. The Court found the penalties unjustified as the applicant had proper documentation for the goods covered by genuine documents and no evidence connected the extra 2000 Kgs. of metal waste to the applicant. The Court directed the refund of deposited penalties with interest and awarded costs to the applicant, emphasizing the lack of proper verification before penalty imposition. Case-Laws VAT and Sales Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336050