https://www.taxtmi.com/highlights?id=51816 Imposition of penalty under Section 54(1) (14) of UP VAT Act - The Tribunal has only observed that non-filing of various columns in Form 38 indicates that there was intention to evade tax and only this ground rejected the appeal of the assessee. The Tribunal has not correctly applied the law in this regard, as they have not given any finding about the intention to evade tax, which is a precondition for imposition of penalty en-us Mon, 17 Feb 2020 09:04:58 +0530 Mon, 17 Feb 2020 09:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51816 Imposition of penalty under Section 54(1) (14) of UP VAT Act - The Tribunal has only observed that non-filing of various columns in Form 38 indicates that there was intention to evade tax and only this ground rejected the appeal of the assessee. The Tribunal has not correctly applied the law in this regard, as they have not given any finding about the intention to evade tax, which is a precondition for imposition of penalty Highlights VAT and Sales Tax Mon, 17 Feb 2020 09:04:58 +0530 https://www.taxtmi.com/highlights?id=51816