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2014 (7) TMI 1078 - HC - VAT and Sales TaxWaiver of penalty - Delay in filing reports - Held that:- The learned President, while reversing the concurrent orders imposing penalty, found that the dealer had paid the tax. He could not file the audit report and the reason assigned was that he was a sole proprietor, he is having disabled son, he was attending his disability and that is how immediately he could not comply with the requirement. It is in these circumstances the learned President of the Tribunal found that there is no deliberate or intentional act, much less the conduct of the Assessee cannot be said to be lacking in bonafides calling for imposition of penalty. In these circumstances, the discretion was exercised in favour of the Assessee in reversing the order of imposition of penalty. Such an order and which is consistent with the facts of the case, does not give rise to any substantial question of law - Decided against Revenue.
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