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2018 (12) TMI 1015 - HC - VAT and Sales TaxImposition of penalty - Section 34(8) of the U.P. VAT Act, 2008 - alleged delay in deposit of TDS amount - April, 2009 to March, 2010 - Held that:- The facts being not in dispute and as have been noted above, it is clear that the default, if any, was cleared by the applicant-assessee together with interest about four years before issuance of the notice in the case of M/S Yadu Sugar Mill Ltd. Vs. The Commissioner Commercial Taxes [2018 (12) TMI 100 - ALLAHABAD HIGH COURT] a similar position of facts had given rise to the same questions of law as are involved in the present revisions. In that case, the penalties were deleted. Since the essential facts of the present cases are identical and the questions of law involved in such facts have been answered in the negative i.e. in favour of the assessee and against the revenue.
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