Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 533 - HC - VAT and Sales TaxLevy of penalty u/s 12(3)(b) in TNGST Act and CST Act - Respondent levied higher rate of tax on sale made to Government Department and also levied penalty u/s 12(3)(b) as the same were not covered by Certificate. Similarly, in CST Assessment Order, the respondent levied higher rate of tax on inter-state sale instead of concessional rate of tax, levied tax on transit sale instead of exemption and also levied maximum penalty u/s 9(2-A) of CST Act r/w Sec.12(3)(b) of TNGST Act as the same were not covered by statutory declaration forms - Held that:- the levy of the penalty, made by the respondent, is set aside. Seeking grant of concessional rate of tax - Sales made to State Transport Corporation - Opportunity of personal hearing not provided - Petitioner submitted that it is willing to pay 25% of the demand, in each case, made by the respondent - Held that:- Since the petitioner was not given an opportunity of personal hearing and could not produce the "C" and "E" forms before the respondent, in the interest of justice, the impugned orders dated 29.09.2006 and 05.10.2006 are set aside on condition that the petitioner paying 25% of the demand, made by the petitioner, in each case. The respondent is directed to decide the matter afresh, after taking note of the duplicate "C" and "E" forms, to be produced by the petitioner and also after affording due opportunity of personal hearing to the petitioner. The petitioner is directed to produce duplicate Forms "C" and "E" within a period of two weeks from the date of making the payment of 25% of demand, in each case, made by the respondent. - Writ petitions disposed of
|