Absence of Tax Evasion: Uttarakhand HC quashes Disproportionate Penalties for lack of Delivery Challan

Uttarakhand HC quashes Disproportionate penalties imposed on procedural irregularities.
Absence of Tax Evasion - Uttarakhand HC Disproportionate Penalties - lack of Delivery Challan - TAXSCAN

A Single Bench of the Uttarakhand High Court has quashed the disproportionate penalties imposed for lack of delivery challans, despite compliance with all other actual requirements. The petitioner is into the business of manufacturing PC wires-Strand ACSR Core Wire and Galvanized steel wire. He purchases the raw material from Steel Authority of India Limited, Kolkata….

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