Intention to Evade Tax necessary for Imposition of Penalty u/s 54(1)(2) of UPVAT Act: Allahabad HC [Read Order]
The Allahabad High Court recently ruled that the intention to evade tax necessary for imposition of penalty under Section 54(1)(2) of the Uttar Pradesh Value Added Tax Act, 2008 (UPVAT Act).
By Kalyani B. Nair - On April 12, 2024 3:01 pm - 2 mins read
The Allahabad High Court recently ruled that the intention to evade tax necessary for imposition of penalty under Section 54(1)(2) of the Uttar Pradesh Value Added Tax Act, 2008 (UPVAT Act). The case set forth by the counsel for the revisionist is that a survey took place on the premises of the revisionist on 23.12.2008….
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