https://www.taxtmi.com/caselaws?id=414660 Penalty under section 54(1)(14) of the U.P. Value Added Tax Act, 2008 cannot be sustained for a mere procedural omission where goods are accompanied by the relevant documents and there is no finding of intent to evade tax. A blank column in Form 38, by itself, is insufficient to justify penal action unless material shows evasion or any mismatch in the goods' description, weight, quantity, or value. The Court treated the omission as a technical defect rather than a substantive violation and accepted the Tribunal's findings in favour of the assessee. en-us Thu, 11 Nov 2021 00:00:00 +0530 Mon, 15 Nov 2021 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414660 Penalty under section 54(1)(14) of the U.P. Value Added Tax Act, 2008 cannot be sustained for a mere procedural omission where goods are accompanied by the relevant documents and there is no finding of intent to evade tax. A blank column in Form 38, by itself, is insufficient to justify penal action unless material shows evasion or any mismatch in the goods' description, weight, quantity, or value. The Court treated the omission as a technical defect rather than a substantive violation and accepted the Tribunal's findings in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414660