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1995 (12) TMI 316 - SC - VAT and Sales TaxPenalty levy - whether the forged certificate was filed along with the returns or at a later point of time? Held that:- Appeal allowed. Since the matter pertains to penalty and the offence, if proved, is undoubtedly a serious one, the aspect now brought to our notice be looked into and pronounced upon. Accordingly, set aside the judgment of the High Court and remit the matter to the High Court for a fresh disposal according to law. The High Court may also examine whether the certificate dated March 8, 1989, referred to in the order of the Deputy Commissioner aforementioned was indeed filed before the authorities and whether it is true and genuine and its effect.
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