https://www.taxtmi.com/caselaws?id=764409 Penalty under section 16(7) of the HP VAT Act, 2005 cannot be sustained unless the authorities first record a specific finding that the taxpayer failed to comply with the payment requirement in section 16(4). Where that foundational breach is not established, the penal order lacks legal basis and is liable to be set aside. The matter was remitted for fresh consideration in accordance with law, with the assessing authority required to apply the relevant principles governing imposition of penalty and exercise of discretion judicially. en-us Mon, 06 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764409 Penalty under section 16(7) of the HP VAT Act, 2005 cannot be sustained unless the authorities first record a specific finding that the taxpayer failed to comply with the payment requirement in section 16(4). Where that foundational breach is not established, the penal order lacks legal basis and is liable to be set aside. The matter was remitted for fresh consideration in accordance with law, with the assessing authority required to apply the relevant principles governing imposition of penalty and exercise of discretion judicially. Case-Laws VAT / Sales Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764409