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2007 (7) TMI 396 - SC - VAT and Sales TaxPenalty under section 28AA - Held that:- It would be in the fitness of the things to set aside the findings recorded by the High Court regarding the levy of penalty under section 28AA of the Act as well and remit the case back to the Check-post- Officer, to whom the matter has been remitted back under section 28AA(4), for a fresh decision in accordance with law. The Check-post-Officer shall now decide regarding the levy of tax as well as the imposition of penalty under section 28AA(4) and section 28AA(5), in accordance with law, without being influenced by any of the observations made by the High Court in the impugned judgment or by us in this order.
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