2014 (7) TMI 1078

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..... ent : Mr. C. B. Thaker ORDER P. C. 1. Heard Ms Helekar, learned Additional Government Pleader appearing on behalf of the Appellant and Mr Thaker, learned counsel appearing on behalf of the Respondent. 2. The Revenue has filed this Appeal against the order dated 25th February 2011 passed by the Maharashtra Sales Tax Tribunal, First Bench, Mumbai in Vat Second appeal No.166 of 2010. 3. The cas .....

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..... hat is how immediately he could not comply with the requirement. It is in these circumstances the learned President of the Tribunal found that there is no deliberate or intentional act, much less the conduct of the Assessee cannot be said to be lacking in bonafides calling for imposition of penalty. In these circumstances, the discretion was exercised in favour of the Assessee in reversing the ord .....

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