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2014 (3) TMI 81 - HC - VAT and Sales TaxPenalty under section 43(3A) of the Gujarat Sales Tax Act, 1969 - Mandatory or Directory - Default of filing declaration or late return - Whether on the facts and in the circumstances of the case, the Tribunal has rightly held that the provision of penalty under section 43(3A) of the Gujarat Sales Tax Act, 1969 is not mandatory to levy penalty per default of filing declaration or late return - Held that:- If a penalty is not mandatory, for variety of reasons, the authority may chose not to impose the penalty. However, whether mandatory or otherwise, the authority for valid reasons decides to impose penalty, the question would be could such penalty be reduced below the minimum prescribed under the law - we are informed that the total effect of reduction of penalty in all three appeals puttogether is less than ₹ 35,000/=. Under the circumstances, keeping this question open to enable the State to urge the same in future in appropriate case, only on the ground of smallness of the claim amount in these appeals - Decided against Revenue.
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