https://www.taxtmi.com/caselaws?id=464209 HC allowed revision and set aside Tribunal's order imposing penalty under s.54(1)(14) of the UP VAT Act. The court found no material showing intent to evade tax: goods were transported from Delhi with requisite accompaniment, documents were genuine, and non-completion of column 6 of Form 38 was a clerical lapse. Part payment by cheque and absence of discrepancies negated suspicion. Penalty proceedings were dropped and the revision was allowed. en-us Mon, 28 Mar 2022 00:00:00 +0530 Fri, 10 Oct 2025 21:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464209 HC allowed revision and set aside Tribunal's order imposing penalty under s.54(1)(14) of the UP VAT Act. The court found no material showing intent to evade tax: goods were transported from Delhi with requisite accompaniment, documents were genuine, and non-completion of column 6 of Form 38 was a clerical lapse. Part payment by cheque and absence of discrepancies negated suspicion. Penalty proceedings were dropped and the revision was allowed. Case-Laws VAT / Sales Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464209