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2015 (5) TMI 209 - HC - VAT and Sales TaxInitiation of proceedings under Section 45A - Imposition of penalty of double the amount of tax Held that:- Admittedly, the appellant did not file return or remit tax during the period from April 2005 to January 2006 and November, 2006 and December 2006. This invited proceedings under Section 45A of the KGST Act. Though the maximum penalty of double the amount of tax was levied at the first instance, that is seen reduced by the first appellate authority and what is now levied is only equal amount of tax. The learned Single Judge has also waived the penal interest levied on the appellant. Therefore, maximum leniency has been shown to the appellant. In such circumstances, we do not find any reason to interfere with the judgment in appeal. - Be that as it may, having regard to the waiver of the penal interest ordered by the learned Single Judge, we direct that the said benefit would still be available to the appellant, provided the appellant remits the amount due within three months from the date of receipt of a copy of this judgment. - Decided against assessee.
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