Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 1049 - HC - VAT and Sales TaxLevy of penalty under Section 53(3) of the Andhra Pradesh Value Added Tax Act, 2005 - Furnishing of a false declaration under section 8(4) of the CST Act - Held that:- Section 10 of the CST Act relates to penalties and, under sub-section (a) thereof, if a person furnishes a declaration under section 8(4) which he knows, or has reason to believe, to be false, he shall be punishable. All the provisions relating to offences, interest and penalties, including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence, but excluding the provisions relating to matters provided for in sections 10 and 10A, in the general tax law of each State shall, with necessary modifications, apply in relation to the assessment, reassessment, collection and the enforcement of payment of any tax required to be collected under the CST Act in such State or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment, as if the tax under the CST Act was a tax under such sales tax law (VAT Act). While the provisions of the A. P. VAT Act would be applicable for all provisions relating to offences, interest and penalty under the CST Act, section 9(2A) of the CST Act specifically excludes application of the A. P. VAT Act to section 10 of the CST Act. Therefore, as section 10(a) specifically provides for imposition of penalty as stipulated thereunder, the impugned order, levying penalty under section 53(3) of the A. P. VAT Act is without jurisdiction and is, accordingly, set aside. - Petition disposed of
|