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2017 (3) TMI 1423 - HC - VAT and Sales TaxPenalty - whether the appellate authority is entitled to enhance the penalty in an appeal filed by the assessee u/s 14 of the Punjab Excise Act, 1914? - Held that: - Section 14 does not confer a power upon the appellate authority to pass an order more burdensome than the order appealed against. It does not entitle the appellate authority to enhance the penalty - Where the Legislature intends conferring a power upon an appellate or revisional authority to enhance the relief in favour of the respondent, it does so specifically - The impugned order enhancing the penalty was, therefore, without jurisdiction - petition allowed - decided in favor of petitioner.
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