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2014 (7) TMI 1076 - HC - VAT and Sales TaxPenalty under Section 78(5) - Time barred declaration form found in the enclosed documents - Held that:- After analyzing the facts of the case and the arguments made by the learned counsel for the petitioner, in my view, no case is made out for any interference by this Court. In so far as issue relating to carrying out the time barred declaration form is concerned, it was simply a technical and human error on account of inadvertence and on such technicality, it cannot be said that the goods were being carried with the intention of tax evasion particularly when all other documents have been found to be proper, genuine and acceptable by the AO himself and no adverse comment was made by the AO on such supporting material. On expiry of the date, the declaration form does not become non-est but the same form can be revalidated by the learned AO and can be used for further period. Therefore, when the declaration form is complete in all respect and other documents have been found to be in order, in my opinion, no case is made out for imposition of penalty or call for any interference by this Court - Following decision of Assistant Commercial Taxes Officer vs. Mahaveer Chand Jain [2000 (3) TMI 1050 - RAJASTHAN HIGH COURT] - Decided against Revenue.
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