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2017 (1) TMI 273 - HC - VAT and Sales TaxImposition of penalty u/s 76(6) of the Rajasthan VAT Act, 2003 - evasion of tax - non-disclosure of all facts in declaration form and required receipts - Held that: - The AO, after having produced declaration form VAT 47, has not conducted any inquiry worth name and the order of AO at various places mentions about doubtful nature of transaction and has not come to a conclusive finding based on any other material on record, which could prove that the goods were being intended to transport with the intention of evasion of tax When the AO himself after conducting inquiry comes to a finding that when the railways does not accept any enclosure or document, then the AO ought not to have come to an adverse conclusion - penalty set aside - petition allowed - decided against AO.
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