Tribunal Criticized for Misapplying Section 54(1)(14) of UP VAT Act; Lacked Evidence of Intent to Evade Tax.

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....Imposition of penalty under Section 54(1) (14) of UP VAT Act - The Tribunal has only observed that non-filing of various columns in Form 38 indicates that there was intention to evade tax and only this ground rejected the appeal of the assessee. The Tribunal has not correctly applied the law in this regard, as they have not given any finding about the intention to evade tax, which is a precondition for imposition of penalty....