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2007 (7) TMI 610 - HC - VAT and Sales Taxnotice issued under section 15A(1)(l)of the U.P. Act - Penalty imposed - Held that:- There is no period of limitation prescribed for levying the penalty under the Act. The plea is founded on the basis of unreasonable delay, which would depend on the facts and circumstances of each case and can more appropriately be gone into by the authority concerned under the Act. In view of the foregoing discussion we are not inclined to interfere with the show-cause notice in exercise of our jurisdiction under article 226 of the Constitution of India and leaving it open to the petitioner to file its reply before the assessing authority-respondent No. 2 raising all such points as are available to it under law. The assessing authority-respondent No. 2 shall take appropriate decision thereon in accordance with law. The writ petition is, therefore, dismissed on the ground of alternative remedy.
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