https://www.taxtmi.com/caselaws?id=377559 Penalty under Section 54(1)(5) of the U P VAT Act, 2008 is attracted only when its statutory ingredients are clearly proved. A registered selling dealer is not liable for not issuing a tax invoice where the purchaser has failed to furnish the name, address and TIN required under Section 22(7), because Section 22(8) prevents the seller from issuing a tax invoice unless those particulars are supplied. In such circumstances, the seller may treat the purchaser as unregistered and issue a sale invoice instead. The revenue must also establish knowledge of the purchaser's registered status, collusion, or some deliberate breach before penalty can be imposed. en-us Fri, 22 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377559 Penalty under Section 54(1)(5) of the U P VAT Act, 2008 is attracted only when its statutory ingredients are clearly proved. A registered selling dealer is not liable for not issuing a tax invoice where the purchaser has failed to furnish the name, address and TIN required under Section 22(7), because Section 22(8) prevents the seller from issuing a tax invoice unless those particulars are supplied. In such circumstances, the seller may treat the purchaser as unregistered and issue a sale invoice instead. The revenue must also establish knowledge of the purchaser's registered status, collusion, or some deliberate breach before penalty can be imposed. Case-Laws VAT and Sales Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377559