Petition allowed under Section 74 UP VAT Act; matter remanded for fresh assessment and verification of transactional records
Case-Laws
GST
The HC allowed the petition under section 74 of the UP VAT Act and remanded the matter for fresh consideration. The court held that the petitioner failed to adduce material proving payment through banking channels, yet the initiation of proceedings rested on a subsequent physical inspection finding the selling dealer absent despite contemporaneous fi
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