Intex Technologies (India) Ltd. Vs State of Punjab & Ors
Date: July 19, 2026
Subject Matter
Check-post Authorities Cannot Impose Penalty for Bonafide Classification Dispute Without Intent to Evade Tax
Summary
The High Court has allowed the appeal, thereby setting aside the penalty of Rs.94,500/- imposed under Section 51(7)(c) of the Punjab Value Added Tax (PVAT) Act. The Court found that there was no proven intent to evade tax by the appellant, and check-…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. This appeal is filed under Section 68 of the Punjab Value Added Tax Act, 2005, (hereinafter referred to as ‘PVAT Act’) arising out of an order passed by the VAT Tribunal in Appeal No. 205 of 2014 dated 26.11.2015, whereby the same was dismissed and the penalty of Rs.94,500/- under Section 51(7) (c) of the PVAT, Act, imposed by the…