https://www.taxtmi.com/caselaws?id=371462 Penalty under Section 54(1)(5) of the Uttar Pradesh Value Added Tax Act, 2008 is described as capable of being initiated against more than one person only where valid penalty proceedings contain a recorded satisfaction against each person. The text states that, once penalty had already been imposed on the selling dealer for the same transaction, a later penalty against the assessee purchaser could not be sustained because no fresh or timely foundation had been made in the penalty proceedings against the assessee. It also notes that seizure proceedings are summary and do not by themselves bind final penalty, but any attempt to shift liability to another person must be reflected before the penalty order is made. en-us Wed, 28 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371462 Penalty under Section 54(1)(5) of the Uttar Pradesh Value Added Tax Act, 2008 is described as capable of being initiated against more than one person only where valid penalty proceedings contain a recorded satisfaction against each person. The text states that, once penalty had already been imposed on the selling dealer for the same transaction, a later penalty against the assessee purchaser could not be sustained because no fresh or timely foundation had been made in the penalty proceedings against the assessee. It also notes that seizure proceedings are summary and do not by themselves bind final penalty, but any attempt to shift liability to another person must be reflected before the penalty order is made. Case-Laws VAT and Sales Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371462