https://www.taxtmi.com/caselaws?id=464208 HC upheld the Tribunal's decision setting aside penalty orders where the assessing authority recorded only formal inadequacies in import declarations but made no finding of intent to evade tax. Because no specific finding of fraudulent or intentional tax evasion existed, penalties could not be sustained. The HC dismissed the revision petition for lack of merit, leaving the Tribunal's order intact. en-us Thu, 17 Feb 2022 00:00:00 +0530 Fri, 10 Oct 2025 21:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464208 HC upheld the Tribunal's decision setting aside penalty orders where the assessing authority recorded only formal inadequacies in import declarations but made no finding of intent to evade tax. Because no specific finding of fraudulent or intentional tax evasion existed, penalties could not be sustained. The HC dismissed the revision petition for lack of merit, leaving the Tribunal's order intact. Case-Laws VAT / Sales Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464208