Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1187 - HC - VAT and Sales TaxPenalty - non-production of Declaration Form ST-18A - the declaration Form ST-18A was not produced on the premise that it was not required - Held that: - Admittedly, the declaration Form ST-18A was not produced at the time of checking of the vehicle and the claim of the petitioner that there was a newspaper report is wholly inapplicable and no cognizance could have been taken on the so called newspaper report or otherwise. Even the claim about newspaper report is bald claim unsupported by any material. Any news in newspaper reports cannot be taken into consideration and cannot be said to be a bona-fide belief and is a mere explanation without any supporting material and the Tax Board has rightly come to the conclusion that the penalty was appropriate in a case like this. No question of law can be said to emerge. Petition dismissed.
|