https://www.taxtmi.com/caselaws?id=448714 Penalty under Section 54(1)(14) of the U.P. VAT Act was held unsustainable where the goods were supported by invoices and Form-38, and the only defect was that the form had been captured as a screenshot instead of being downloaded and printed from the departmental website. Earlier acceptance of similar screenshot-based Form-38 submissions without objection also supported the taxpayer's case. In the absence of any specific, cogent finding that the revisionist intended to evade tax, the statutory foundation for penalty was not established, and the matter was decided in favour of the revisionist. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448714 Penalty under Section 54(1)(14) of the U.P. VAT Act was held unsustainable where the goods were supported by invoices and Form-38, and the only defect was that the form had been captured as a screenshot instead of being downloaded and printed from the departmental website. Earlier acceptance of similar screenshot-based Form-38 submissions without objection also supported the taxpayer's case. In the absence of any specific, cogent finding that the revisionist intended to evade tax, the statutory foundation for penalty was not established, and the matter was decided in favour of the revisionist. Case-Laws VAT and Sales Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448714