Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 1071 - HC - VAT and Sales TaxReduction in the quantum of penalty - non-consideration of proper perspective the provisions of Pondicherry General Sales Tax Act, 1967 before reducing the penalty - penalty for the suppression of the turnover - dishonest act of tax evasion - whether reducing the penalty amount will result in encouragement of tax evasion and the tax payers will indulge in similar act of evasion on the pretext that he can be able to avoid penalty burden? HELD THAT:- Exercise of discretion should be supported by valid reasons and if it is no so supported, then exercise of discretion has to be held to be arbitrary - there is no reason assigned by the Tribunal to reduce the penalty. The order passed by the Appellate Tribunal reducing the quantum of penalty is not justified and not sustainable - Tax Case Revisions are allowed.
|