https://www.taxtmi.com/caselaws?id=782327 HC upheld the levy of penalty under Section 55(2) of the AP VAT Act for June 2014 to June 2016, confirming 200% penalty on tax shown in false invoices. On verification of VATIS e-way bill data, 32 of 54 sales were supported by e-way bills, while the rest were treated as bogus. Cross-verification by territorial authorities established that the petitioner engaged in bill trading and issued fake invoices without actual movement of goods, enabling wrongful ITC claims. Finding no valid explanation or procedural illegality, HC dismissed the writ petition. en-us Tue, 25 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782327 HC upheld the levy of penalty under Section 55(2) of the AP VAT Act for June 2014 to June 2016, confirming 200% penalty on tax shown in false invoices. On verification of VATIS e-way bill data, 32 of 54 sales were supported by e-way bills, while the rest were treated as bogus. Cross-verification by territorial authorities established that the petitioner engaged in bill trading and issued fake invoices without actual movement of goods, enabling wrongful ITC claims. Finding no valid explanation or procedural illegality, HC dismissed the writ petition. Case-Laws VAT / Sales Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782327