Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 877 - MADRAS HIGH COURTExtract: .......om the orders of the first appellate authority, the Appellate Assistant Commissioner and the Tribunal that the tax amount collected has been retained by the assessee and not been paid over. In such circumstances, the levy of penalty, in our view, is proper. The view taken by the authorities below is not correct. The appeal stands allowed. No costs.
|