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2023 (9) TMI 1 - ORISSA HIGH COURTQuantum of Levy of penalty - Liability of revision petitioner to pay the due tax with penalty - motor spare parts which had been given away by the revision petitioner - HELD THAT:- In view of the legislative change that has taken place by reducing the volume of the penalty and keeping in consideration of the peculiar facts and circumstances of this case, the penalty reduced from 200% to 100%, but this will not create any precedent for any other case, in as much as, no principle laid down to be applied generally. The revision petitioner is directed to pay the tax and the penalty within a period of two months from today - the revision petition stands disposed of.
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