https://www.taxtmi.com/caselaws?id=368239 Penalty under Section 54(1)(11) of the U.P. VAT Act, 2008 cannot be fastened on a purchaser who bought goods from a dealer shown as registered at the time of sale, where the seller's registration was cancelled later and there is no proof that the purchaser knew of the cancellation or acted in collusion. The provision contemplates wrongful conduct established after inquiry and hearing, and bona fide purchases cannot be treated as culpable merely because the seller's registration was subsequently cancelled. The department may proceed against the seller in accordance with law. en-us Wed, 26 Sep 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368239 Penalty under Section 54(1)(11) of the U.P. VAT Act, 2008 cannot be fastened on a purchaser who bought goods from a dealer shown as registered at the time of sale, where the seller's registration was cancelled later and there is no proof that the purchaser knew of the cancellation or acted in collusion. The provision contemplates wrongful conduct established after inquiry and hearing, and bona fide purchases cannot be treated as culpable merely because the seller's registration was subsequently cancelled. The department may proceed against the seller in accordance with law. Case-Laws VAT and Sales Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368239