Levy of penalty - Evidently there was no intention on the part ...

Case Laws VAT and Sales Tax

September 14, 2020

Levy of penalty - Evidently there was no intention on the part of the assessee to evade or avoid taxes and therefore, levy of 15% penalty being totally illegal is quashed - However, penalty equal to 0.1% of the turnover has been confirmed since no doubt that the assessee did not submit the audit report in terms of Section 53(1) and (2) of the TVAT Act within the time prescribed under the said Section. - HC

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Levy of penalty - Evidently there was no intention on the part ...

Case Laws VAT and Sales Tax

September 14, 2020

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