Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + AT VAT and Sales Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2782 - AT - VAT and Sales TaxMaintainability of appeal - requirement of pre-deposit - input tax credit - levy of tax and interest - HELD THAT:- Since the appellant has not pressed his challenge for disallowance of input tax credit and consequent levy of tax and interest, there is no need to decide the said issue. However, so far as the retention of the balance penalty of ₹ 74,573/- is concerned, there are substance in the submission of Mr.Shukla and the authorities below have failed to justify the levy and / or retention of penalty as per the settled legal position and following the consistent practice of this Tribunal to delete the penalty if tax and interest have been paid by the appellant, we deem it fit to delete the entire penalty levied and / or retained by the learned Deputy Commissioner. Appeal allowed in part.
|