Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1195 - HC - VAT and Sales TaxLevy of penalty u/s 76(6) of the Act - declaration form VAT 47 - declaration not fully filled - punching of form - Held that: - Even the subsequent declaration form, though produced by the assessee, in my view can be said to be incomplete, defective or not duly filled in, particularly taking into consideration the additional mandate of law of punching the declaration form, though the learned counsel contended that it is technical error, but in my view it cannot be said to be mere technicality particularly when it is an additional feature introduced by the Government to avoid misuse or reuse of declaration forms and to avoid manipulations by the assessees. To say that it is a technical error, in my view, is not proper. Once the apex court says that declaration form should be complete in all respect, then punching having been introduced as one of the additional feature later, is required to be taken into consideration. What is to be punched is date, month of use and value, which neither the earlier Form nor the new Form was punched and, therefore, in my view the subsequent declaration form can also be said to be incomplete or not duly filled in and is not sufficient compliance of the mandate of law. The judgment of Guljag Industries [2007 (8) TMI 344 - SUPREME Court] of which relevant paras have been reproduced hereinbefore, is applicable in the facts and circumstances of the instant case and when the additional feature of punching which has been noticed hereinbefore, the declaration form can be said to be deficient in the light of the judgment rendered in the case of Guljag Industries. The declaration form has to be complete in all respect and finding the subsequent form even incomplete in respect of material particulars and punching, the order of Tax Board is reversed and that of the AO as well as Dy. Com. (Appeals), are upheld - petition succeeds - decided in favor of Revenue.
|