Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + AT VAT and Sales Tax - 2005 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (1) TMI 647 - WEST BENGAL TAXATION TRIBUNALExtract: .......he learned seizing officer are liable to be quashed. The penalty proceedings initiated on the basis of those orders are also illegal and unjustified. Accordingly the penalty imposed under section 71 of the Act, 1994 are set aside. Both the applications of RN - 490 of 2004 and 491 of 2004 are thus allowed. No order as to costs. Applications allowed.
|