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2014 (9) TMI 811 - HC - VAT and Sales TaxCancellation of the 'C' form - Whether in the circumstances, the direction to pre-deposit 15% of the tax liability and 5% of the penalty liability made by the DVAT Tribunal was justified - Held that:- prima facie the appellant’s contentions are merited and strong. There is no allegation of wilfulness or culpability on the part of the appellant. In the circumstances, the direction to deposit 15% of the tax amount and interest and 5% of the penalty amount, are hereby set aside. The impugned order is modified to that extent - Decided in favour of assessee.
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