https://www.taxtmi.com/highlights?id=44122 Imposition of penalty - Misutilization of Form-C - Mere narration of wrong representation or utilisation of Form-C without a clear cut finding about the false representation did not fulfil the requirement of law. Though the assessee may not have been strictly entitled to use the declaration Form- C, that fact alone could not result in an automatic levy of penalty en-us Mon, 28 Jan 2019 07:45:47 +0530 Mon, 28 Jan 2019 07:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44122 Imposition of penalty - Misutilization of Form-C - Mere narration of wrong representation or utilisation of Form-C without a clear cut finding about the false representation did not fulfil the requirement of law. Though the assessee may not have been strictly entitled to use the declaration Form- C, that fact alone could not result in an automatic levy of penalty Highlights VAT and Sales Tax Mon, 28 Jan 2019 07:45:47 +0530 https://www.taxtmi.com/highlights?id=44122