https://www.taxtmi.com/caselaws?id=451010 Penal liability under the U.P. Value Added Tax Act, 2008 requires proof of willful tax evasion or comparable deliberate wrongful conduct; mere suspicion or an inference from assessment material is insufficient. The court noted that the expression concerning evasion imports a conscious attempt to defeat the tax law, so mens rea is relevant to the penalty provision. It further stated that a best judgment assessment is only an estimate for tax determination and, by itself, does not establish the intentional concealment or false return needed for penalty. On these facts, the penalty proceedings were held unsustainable. en-us Fri, 15 Mar 2024 00:00:00 +0530 Fri, 03 Jul 2026 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451010 Penal liability under the U.P. Value Added Tax Act, 2008 requires proof of willful tax evasion or comparable deliberate wrongful conduct; mere suspicion or an inference from assessment material is insufficient. The court noted that the expression concerning evasion imports a conscious attempt to defeat the tax law, so mens rea is relevant to the penalty provision. It further stated that a best judgment assessment is only an estimate for tax determination and, by itself, does not establish the intentional concealment or false return needed for penalty. On these facts, the penalty proceedings were held unsustainable. Case-Laws VAT / Sales Tax Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451010