https://www.taxtmi.com/highlights?id=72870 Levy of penalty under Section 51(7)(b) of PVAT Act - it was merely a clerical mistake, that only the name of the consignee was wrongly mentioned while picking the name of the appellant from drop-down menu in the software used by the Noida Head Office of the appellant. - Penalty can be imposed to evade tax and not for bona fide mistake. - HC en-us Fri, 03 Nov 2023 12:33:22 +0530 Fri, 03 Nov 2023 12:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72870 Levy of penalty under Section 51(7)(b) of PVAT Act - it was merely a clerical mistake, that only the name of the consignee was wrongly mentioned while picking the name of the appellant from drop-down menu in the software used by the Noida Head Office of the appellant. - Penalty can be imposed to evade tax and not for bona fide mistake. - HC Highlights VAT and Sales Tax Fri, 03 Nov 2023 12:33:22 +0530 https://www.taxtmi.com/highlights?id=72870