https://www.taxtmi.com/caselaws?id=377559 The court held that the assessee was not liable for the penalty under Section 54(1)(5) of the U.P. VAT Act for four transactions where Tax Invoices were not issued. The court found that the assessee's claim of transactions with unregistered dealers, who did not provide TIN details, was valid. The court concluded in favor of the assessee, allowing the revision with no costs. 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 The court held that the assessee was not liable for the penalty under Section 54(1)(5) of the U.P. VAT Act for four transactions where Tax Invoices were not issued. The court found that the assessee's claim of transactions with unregistered dealers, who did not provide TIN details, was valid. The court concluded in favor of the assessee, allowing the revision with no costs. Case-Laws VAT and Sales Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377559