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2020 (1) TMI 753 - HC - VAT and Sales TaxImposition of penalty U/s 10-A read with Section 10(b) of the Central Sales Tax Act - quantum of penalty - addition/amendment with regard to the items required to be imported by the revisionist - amendment in the registration certificate. HELD THAT:- The admitted facts of this case are that the revisionist had moved an application for adding of Branch of his firm and also for addition of items. The competent authority had only added the Branch but no order was passed with regard to addition of the items. It is true that Form-C was issued in respect to the items to be imported, which did not find mention in the certificate of registration and the revisionist is claiming that the said goods were imported under the bona-fide belief that the goods have been included in the amended certificate of registration - It is also uncontroverted that application regarding addition of items was not allowed nor were the items entered on the certificate of registration. Without addition of items in the registration certificate, it is not permissible for the revisionist to import the goods and in case such goods which are not included in the certificate of registration are imported, same would amount to penalty under the provisions of the Central Sales Tax Act. In the instant case, the assessee despite coming to know that the goods/items have not been included in the list, he did not moved any application for disposal of pending application or moved a fresh application for including the goods in the certificate of registration - The revisionist in the present case was fully aware of the amendments incorporated in his certificate of registration and from the list of items appended therein, he should have been aware of the fact that his application for addition of goods had not been allowed and this the items had not been included in the list of goods he intends to import on Form – C. This Court is of the considered opinion that there is no illegality or infirmity in the order of the Tribunal and therefore no interference in the same is required - Revision dismissed.
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