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2017 (1) TMI 63 - HC - VAT and Sales TaxImposition of penalty u/s 76(6) of the Act - incomplete form VAT-47 - declaration form VAT-49 was required to be carried and not VAT-47 - violation of provision of section 76 of the Act - Held that: - there is a categorical finding of fact by the Tax Board that the assessee produced declaration form VAT-49, which was required to be carried, immediately in pursuance to a show cause notice issued - when it is a finding of fact noticed by all the three authorities that declaration form VAT-49 was placed on record in pursuance to a show cause notice, the penalty has rightly been deleted by the DC(A) and rightly upheld by the Tax Board - penalty set aside - appeal dismissed - decided against appellant.
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