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2011 (8) TMI 1013 - HC - VAT and Sales TaxNo voluntary payment of tax and penalty by the petitioner as the goods were detained along with the vehicle and, as there was urgency, the petitioner paid the tax and penalty - whether the petitioner cannot be said to have accepted the contravention or irregularity? Held that:- While admitting the irregularities committed, petitioner expressed willingness to pay the tax and penalty. Though the show-notice was served, he did not choose to file any objections. Admittedly the petitioner had voluntarily paid the tax and penalty, after receiving the show-cause notice. Therefore, we do not find any illegality in the respondent's action. Hence the question of refund would not arise nor are we willing to hold that the levy and collection of tax and penalty is illegal and arbitrary. Appeal dismissed.
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