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2022 (12) TMI 53 - HC - VAT and Sales TaxPrinciples of natural justice - order passed without confronting the appellant with the adverse material collected behind its back and without affording opportunity to rebut the same - rejection of C form declaration in question merely on account of their non verification at a non-statutory website like TINXYXS in absence of any suitable statutory provision to that effect under the Act - collusion between the appellant and the purchasing dealer issuing the declaration in question - levy of penalty under section 21(2) of the M.P VAT Act, 2002 - collusion between the appellant and the purchasing dealers issuing the declaration in question - HELD THAT:- The appellant cannot escape from its liability to pay tax merely by submitting that he received the certificate and produced before the department and he has no concerned about its genuineness. Since 2015, the appellant has not taken any action against the dealer, who gave the certificate to the appellant. Similar issue came up for consideration before this Court in case M/S. ADANI EXPORTS LIMITED, INDORE VERSUS COMMISSIONER OF COMMERCIAL TAX, INDORE & ANOTHER [2018 (9) TMI 1112 - MADRAS HIGH COURT] and after considering the aforesaid judgment cited by Shri Choudhary, Division Bench of this Court has held that Form- C submitted by the purchaser have been found forged, which clearly shows that the purchasers are not registered dealer, therefore, the assessee is liable to pay tax and penalty as imposed by the Competent Authority and affirmed by the Appellate Board. It has also been held that The breach of civil obligation will immediately attract penalty irrespective of whether the contravention is with a guilty intention. The High Court of Chhatisgarh in case of M/S AVINASH TRADERS VERSUS STATE OF CHHATTISGARH THROUGH ITS SECRETARY, COMMISSIONER, COMMERCIAL TAX DEPARTMENT, ADDITIONAL COMMISSIONER, COMMERCIAL TAX AND DIVISIONAL DEPUTY COMMISSIONER, COMMERCIAL TAX [2018 (12) TMI 1010 - CHATTISGARH HIGH COURT] has also taken the similar view that if a fake or a fraudulent Form-C is produced by an Assessee and if it is found to be so, it will be as good as non production of Form-C and no advantage thereof can be taken therefrom by trying to shift the onus on anybody else. Appeal dismissed.
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