Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 1140 - KARNATAKA HIGH COURTBenefit of Kara Samadhana Scheme - Levy of penalty under Section 12- B(4) - difference between the tax paid in advance and payable by the appellant was more than 15% - appellant could not and did not produce on record any proof of making application for seeking any benefit under Kara Samadhana scheme nor could he produce any proof of the payment on or before the cut-off date i.e., 30.05.2005 under the said scheme. - Held that:- It is clear from the facts that the amounts, that were due, were paid by two cheques, with the covering letter dated 25.05.2005 i.e., before the cut-off date fixed under the scheme. It is not the case of the respondents that they did not receive the cheques and the cheques were not encashed. Having regard to the dates of the cheque and the date of covering letter, in our opinion, the Revisional Authority ought to have accepted the claim of the appellant that he made application for the benefit under the scheme. Merely because the application did not find place in the record or the appellant could not and did not produce an acknowledgement of having made the application, on record, would not mean that he did not make the-payment on or before the cut-off date. The record clearly reveals that the payments were made before the cut-off date and the amounts were also realized. In the circumstances, the order passed by the Commissioner deserves to be set-aside being perverse. - Decided in favour of assessee.
|