https://www.taxtmi.com/caselaws?id=372646 The Court overturned the penalty imposed under Section 54(1)(15)(i) of the Uttar Pradesh Value Added Tax Act, 2008 on the assessee for the absence of Transit Declaration Form. The Court found that the revenue failed to establish that the goods were not meant for delivery outside the State, leading to the penalty being deemed unjustified. The Tribunal's decision was set aside, and any penalty amount deposited was ordered to be released to the assessee. en-us Wed, 19 Dec 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372646 The Court overturned the penalty imposed under Section 54(1)(15)(i) of the Uttar Pradesh Value Added Tax Act, 2008 on the assessee for the absence of Transit Declaration Form. The Court found that the revenue failed to establish that the goods were not meant for delivery outside the State, leading to the penalty being deemed unjustified. The Tribunal's decision was set aside, and any penalty amount deposited was ordered to be released to the assessee. Case-Laws VAT and Sales Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372646