Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 783 - HC - VAT and Sales TaxLevy of penalty - misuse of form-C issued to the applicant-assessee - violation of Section 10A read with Section 10(b) of the Central Sales Tax Act - HELD THAT:- The show cause notice issued by the department indicated various items that did not form part of form-C. A reply was furnished by the assessee for each one of those items. It was narrated that the said items were used for the purposes of manufacturing of the goods in question. The various items that were referred to were explained by the assessee through his reply to the show cause notice. Once the appellate authority comes to the conclusion that there was a bona fide belief of the assessee then an absolute relief should have been granted. Granting a limited relief only in relation to certain articles, in our considered view, was not appropriate. Therefore, non consideration of the request of the assessee to completely waive the penalty in our considered view is inappropriate. The question is answered, against the revenue and in favour of the assessee.
|