High Court Rules Intent to Evade Tax Must Be Proven for Penalty Under UP VAT Act Section 54(1)(14.

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....Levy of penalty u/s 54(1)(14) of the UP VAT Act, 2008 - Unfilled (blank) column No.8 of Form 38 - 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. - HC....