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2023 (10) TMI 520 - HC - VAT and Sales TaxCharge against the Commercial Tax Officer - Lapse regarding allowing Input Tax Credit - non- production of original purchase bills - careless handling of the surprise inspection and suppression of the material facts - huge revenue loss to the exchequer and improperly functioning as Inspecting Officer - HELD THAT:- In the case on hand, it is not the claim of the respondents that the team head G.Balasubramanian was discharged in view of certain illegality / inadvertence / mistake committed on the part of the Department. The Commercial Tax Officer has been discharged consciously by admitting the fact that there was a lapse on his part as well. He has been discharged, since the revenue impact has been eliminated subsequently. In such case, the same logic for granting the advantage ought to have been extended to the petitioner who is also similarly placed. No point of time the respondents have alleged any malafide intention on the part of the petitioner. In fact, even in the order of punishment, it has been explicitly mentioned that there is no element of any ulterior motive on the part of the petitioner. So there cannot be any difficulty to grant the same benevolence shown to the then Commerial Tax Officer, who was the leader of the inspection team, to the members of the team as well. The order passed by the first respondent is set aside - Petition allowed.
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