HC affirmed penalty under UP Act as blank field in Form 38 could be used for evasion of VAT

CST & VAT : Where assessee had imported goods into State of U.P. from outside State and column 6 of Form 38 accompanied with goods was not filled in and left blank and Assessing Authority after recording a finding that by keeping column 6 of Form 38 blank such form could be repeatedly used for successive import so as to evade payment of tax, imposed penalty under section 54(1)(14) of U.P. Value Added Tax Act, 2008 upon assessee, imposition of penalty was justified