Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1318 - HC - VAT and Sales TaxPenalty u/s 78(5) of Rajasthan Sales Tax Act, 1994 - Compliance with requirement of 78(2)(A) of the Rajasthan Sales Tax Act, 1994 - submission of 18-A form on receipt of notice - Held that:- The Hon'ble Supreme Court of India in the case of D.P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA] has categorically held that on show cause notice with regard to alleged contravention/ deficiency found in respect of goods in transit, if the deficiency/ contravention is removed, with the filing of the requisite document by the assessee with the reply to the show cause notice, imposition of penalty ought to be eschewed. Both the first appellate authority and the Tax Board have not committed any illegality in passing the impugned orders setting aside the Assessing Officer's order of penalty u/s 78(5) of the 1994 Act - petition dismissed - decided against petitioner-Revenue.
|