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2019 (3) TMI 340 - HC - VAT and Sales TaxImposition of penalty - Deletion of an addition made - detention of goods - probable omissions and suppression - Held that:- If, on detection of offence, the transaction was reflected in the books of accounts, that is not a ground to either absolve the liability to penalty or restrain a best judgment assessment - Here there is no explanation offered for the offence which led to the imposition of penalty. The assessee before the A.O merely claimed that they were not even served with the penalty order. If that be so, atleast then, the assessee ought to have taken steps to obtain the order and challenge the same - Nothing seems to have been done even when the statutory appeals from the assessment was pending. The allegation of non-service of penalty order cannot be believed especially when the assessee asserts that the specific goods which were the subject of penalty was entered in the accounts. The question of law answered against the assessee and in favour of the revenue.
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