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2018 (10) TMI 1318 - HC - VAT and Sales TaxLevy of penalty - entry tax paid was mistakenly credited by the respondent to the previous assessment year of the petitioner TNGST 2003-04 and the respondent in his final assessment order in proceedings TNGST 5721409/03-04, dated 26.05.2009, has refunded the said amount through Form 'C' - Held that:- It is an accepted fact that the mistake was committed by the respondent in crediting the entry tax in the assessment year 2003-04 instead of 2004-05. One cannot expect to remember in 2009 that the tax amount was not paid for 2004-05, as the mistake had crept in by the act of the respondent themselves and therefore, in my considered opinion, the respondent cannot seek any penalty for the assessment year 2004-05 even if the respondent found that there was arrears tax for the assessment year 2004-05. Penalty set aside - petition allowed.
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