Back to Articles
Tax & ComplianceTaxGuru

Goods and Services Tax | Unfilled Form 38 Column Cannot Alone Justify VAT Penalty Without Tax Evasion Intent: Allahabad HC

20 Sept 2026 · 20 Sept 2026By Editor2Source: TaxGuru

Allahabad High Court holds that an unfilled Form 38 column alone cannot justify penalty without establishing an intention to evade tax. The post Unfilled Form 38 Column Cannot Alone Justify VAT Penalty Without Tax Evasion Intent: Allahabad HC appeared first on TaxGuru .

Attribution

Original credit: Editor2. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

Read on TaxGuru

More Articles