UPVAT Penalty Invalid as Suspicion Alone Cannot Prove Tax Evasion: Allahabad HC

Sonu Metal Store Vs Commissioner of Commercial Tax U.P. Lucknow (Allahabad High Court) The revision before the Allahabad High Court challenged the order dated 26.02.2020 passed by the Commercial Tax Tribunal, Muzaffarnagar Bench, in Second Appeal No. 246/2019 relating to Assessment Year 2014–15. The questions of law raised concerned whether the authorities were justified in detaining the vehicle and imposing penalty under Section 48(5) of the UP VAT Act despite the dealer producing documents, whether the penalty was valid in the absence of intention to evade tax, whether the Tribunal failed ...