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2018 (3) TMI 1269 - HC - VAT and Sales TaxImposition of penalty u/s 51(7) of the PVAT Act - Whether on the facts and in the circumstances of the case, the penalty u/s 51(7) of the PVAT Act can be imposed merely for non-declaration of goods at ICC when no deficiency has been pointed out in the documents accompanying the goods? - Held that: - Learned counsel for the appellant-assessee has not been able to show that the findings recorded by the Tribunal are illegal or perverse or are based on misreading of evidence on record warranting interference by this Court. He has also not been able to produce any material to substantiate its claim made in the appeal - no substantial question of law arises - appeal dismissed - decided against appellant.
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