Penalty Quashed for Lack of Book Verification: Presumption Alone Cannot Justify Action Under UP VAT

Randeep Singh Steel Private Limited Vs Commissioner Commercial Tax UP Lucknow (Allahabad High Court) The Allahabad High Court heard multiple revisions involving similar issues and decided them through a common order. Sales/Trade Tax Revision No. 105 of 2025 was treated as the leading case, concerning the Tribunal’s order dated 27 January 2025 for Assessment Year 2014–15 under the U.P. VAT Act. The Court framed two legal questions: whether the Tribunal was justified in affirming penalty under Section 48(5) without verifying account books, and whether the Tribunal’s observations regarding ...