No Penalty u/s 53(1) of Tripura VAT Act in Absence of Prescribed Format of Audit Report: Tripura High Court [Read Order]

Penalty - Tripura VAT Act - Absence of Prescribed Format of Audit Report - Audit Report - Tripura High Court - VAT Act - VAT - Taxscan

The Tripura High Court in its recent judgement held that no penalty under section 53(1) of the Tripura Value Added Tax Act, 2004 in the absence of the prescribed format of the audit report. M/S Gemini Distilleries (Tripura) Pvt. Ltd, the petitioner challenged the order which imposed the penalty of Rs. 2,73,800.30 imposed under Section…

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