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2017 (9) TMI 1417 - HC - VAT and Sales TaxIssuance of C declaration forms - amount of penalty due to be deposited - whether the respondent would be justified in withholding the C Form declarations? - Held that: - The petitioner, though entitled to prefer an appeal before the First Appellate Authority against the assessment order, is not required to effect any pre-deposit of penalty amount. If there are tax arrears, then 25% of the disputed tax has to be pre-deposited mandatorily for being entitled to present the appeal. The Statute itself does not provide for any pre-deposit in the case of penalty - it is too harsh to withhold the C Form declarations, when the petitioner is entitled to C Form declaration. The writ petition is disposed of by directing the respondent to release the C Form declarations, to which, the petitioner is eligible - petition allowed.
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