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2018 (9) TMI 1112 - HC - VAT and Sales TaxLevy of tax at a higher rate - penalty under Section 28 (1) of the Madhya Pradesh Commercial Tax Act, 1994 - invalid C-Forms - Held that:- The transaction should be made with the registered dealer and who has submitted C-Form, but in the case in hand, C-Forms submitted by the purchaser have been found forged, which clearly shows that the purchasers are not registered dealer, therefore, the petitioner is liable to pay tax and penalty as imposed by the Competent Authority and the same has been affirmed by the Appellate Board, therefore, order dated 24.09.2016 passed by the Appellate Board is just and legal. Penalty - Held that:- Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to prove mens rea on the part of the assessee - penalty upheld. Appeal dismissed - decided against appellant.
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