Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1053 - HC - VAT and Sales TaxLevy of penalty - section 78(5) of the RST Act, 1994 - Held that:- In the light of the judgment of the honourable Larger Bench of this court and the judgment of the honourable apex court in Guljag Industries v. Commercial Taxes Officer mens rea is not essential. Such overwritings and cuttings in declaration form, in all columns would certainly fall in the category of forged, fabricated or false declaration form and therefore, in my view, the assessing officer was correct in levying the penalty and the Deputy Commissioner (Appeals) as well as the Tax Board were unjustified in deleting the same, therefore, the order of the Tax Board is quashed and set aside and order of the assessing officer is restored. - Decided in favor of revenue.
|