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2014 (10) TMI 893 - HC - VAT and Sales TaxImposition of penalty - Section 53(2-A) of the Act - Non-submission of E-Sugama Form or E-Sugama Link - Held that:- Ffrom the notification it is clear that, this obligation was introduced into law from 1.4.2010. Now, efforts are made to educate the dealers and, the obligation to comply with the said requirement. In the earlier notification issued it was made clear that penalty should not be imposed unless the goods is intercepted by a Mobile Check Post. However, in a subsequent circular with reference to notification dated 28.2.2011 where also the rubber is included, again it is reiterated that penalty should not be imposed till the end of the said year. When law is amended, compliance is required from the dealers, whatever the advances in technology we have made, it takes some time to adjust to the new situations and circumstances. When the authorities realizing this hardship by the circulars are insisting on compliance with the law and not to impose penalty for some time. Keeping in mind the said circulars and the fact that the law is amended with effect from 1.4.2010 and it is on 8.8.2010, hardly four months after the new provision came into force, the assessee committed the default. However, on pointed out, immediately he has complied with the said requirement of law. There is no justification seen to impose the penalty. The Revisional Authority was in error in invoking his revisional powers to interfere with the matter of this nature as the law was new and there is compliance by the assessee immediately when it was brought to his notice. In the circumstances, it cannot be said that the order passed by the Appellate Commissioner is erroneous and prejudicial to the interest of the revenue. Therefore, the impugned order is set aside. - Decided in favour of appellant
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