UPGST: Allahabad HC Upholds Penalty based on Corroborative Evidence

Jalsa Resorts Vs. State of U.P. (Allahabad High court) Allahabad High Court has upheld a tax penalty imposed on Jalsa Resorts under Section 74 of the Uttar Pradesh Goods and Service Tax Act (UPGST Act). The penalty was based on corroborative evidence provided by the Special Investigation Branch. The resort owner failed to reply to the show cause notice and did not produce relevant documents for assessing the correct tax. High Court do not find any substance in the submission of the learned counsel for the petitioner that the assessment order is based on presumption. The appellate authority has...