Supreme Court quashed VAT penalty decision due to lack of evidence proving taxpayer failed self-correction. Taxpayer argued no overstatement occurred; Court found no proof of self-correction. Penalty upheld as taxpayer violated record-keeping rules without correction.

The Supreme Court quashed the administrative court's decision to revoke a VAT penalty, remanding the case for a new ruling. The taxpayer argued that no overstatement of input tax occurred and thus no penalty was warranted, while the tax authority contended the taxpayer failed to correct invoices received in subsequent months. The Court ruled that without evidence proving the taxpayer did not perform monthly self-corrections, the statutory conditions for applying the specific penalty were not met, leading to the revocation of the sanction.