Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 83 - HC - VAT and Sales TaxPenalty - Whether the penalty imposed on the assesse would be justified in the present facts and circumstances of the case, when a finding has been rendered by the authorities that the requisite document had not accompanied the goods that was being transported - Held that:- when it is seen that in fact the document, which was required to be produced had not been produced and the penalty was also imposed after providing an opportunity and in the manner as provided under the provisions of the Act, certainly at this juncture, it would not be open for the assessee to contend otherwise, more particularly in a circumstance when the initial contention was that the notification dated 08.08.2008 itself would not apply to them - once it is seen that the required document had not accompanied the goods, the levy of penalty would be justified. In the instant case, as already noticed, the original authority i.e., the Commercial Tax Officer as well as the Additional Commissioner of Commercial Taxes, while arriving at the conclusion have also taken note of the manner in which the reduced penalty has been imposed - Decided against assessee.
|