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2016 (9) TMI 717 - HC - VAT and Sales TaxRecovery of pending VAT dues - detention of truck - seizure of goods - Form No.403 - Held that: - a statutory authority vested with jurisdiction must exercise it according to its own discretion. Discretion exercised under the direction or instruction of some higher authority is failure to exercise discretion altogether - The respondents are directed to forthwith release the truck of the petitioner which has been unauthorizedly detained by them. Imposition of penalty - GVAT Act, 2006 - subsection (5) of section 68 of the GVAT Act - Held that: - there is a lack of application of mind on the part of the Commercial Tax Officer, as no reasons have been assigned for imposition of the maximum rate of penalty - while passing the order, the Commercial Tax Officer shall independently apply his mind to the question of penalty without in any manner being influenced by the instructions issued by the Deputy Commissioner - penalty imposed not sustainable - petition allowed - decided in favor of petitioner.
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