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2020 (8) TMI 782 - HC - VAT and Sales TaxLevy of penalty under clause (vii) of sub-section (1) of Section 58 of the VAT ACT - Non-payment of CST - HELD THAT:- We do not find it appropriate to entertain these revisions. Even otherwise, we do take judicial notice that the pandemic that prevails in the country and the huge burden on respondent and others. We are also aware of the fact that the delayed payment made by the assessee also included the interest for the said period. Therefore, there is no financial loss that accrued to the revenue. It is only a penalty for belated payment that has been imposed. We find no good ground to entertain these revisions. We make it clear that this is purely on the facts and law of the present case and shall not act as a precedent - Revision dismissed.
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