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2016 (2) TMI 768 - HC - VAT and Sales TaxLevy / recovery of penalty form the heirs of deceased officer - Disciplinary action against the sales tax officer - failure to verify the correct address of the person sought registration at fake address - it was revealed that M/s.Umiya Industries committed an evasion of Sales Tax by practicing bogus billing activities.- Held that:- the petitioner passed away on 14.01.2008, and his heirs are on record. Nineteen years have passed since the Chargesheet was issued. The penalty order was passed on 05.11.2001. Over fourteen years have passed since then. It may be possible that the entire record may not be available either with the authorities or the heirs of the deceased petitioner. Further, the legal heirs would not be in a position to represent the case effectively as they may not be fully conversant with the facts. In the view of this Court, no fruitful purpose would be served by remanding the case to the Disciplinary Authority to open up another innings, after the death of the employee. - this Court does not consider it appropriate to remand the matter to the Disciplinary Authority.
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