https://www.taxtmi.com/caselaws?id=414287 The Court allowed the revision, setting aside the penalty order imposed under Section 15-A(1)(o) of the U.P. Trade Tax Act, 1948 for the assessment year 2004-2005. The Court ruled in favor of the revisionist, directing the refund of any amount deposited as per the penalty order within two months. The judgment emphasized the necessity of establishing intent to evade tax before imposing penalties and highlighted compliance with documentation requirements to avoid unjust penalties. en-us Fri, 22 Oct 2021 00:00:00 +0530 Wed, 27 Apr 2022 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414287 The Court allowed the revision, setting aside the penalty order imposed under Section 15-A(1)(o) of the U.P. Trade Tax Act, 1948 for the assessment year 2004-2005. The Court ruled in favor of the revisionist, directing the refund of any amount deposited as per the penalty order within two months. The judgment emphasized the necessity of establishing intent to evade tax before imposing penalties and highlighted compliance with documentation requirements to avoid unjust penalties. Case-Laws VAT and Sales Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414287