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M/s Pioneer Electronics Versus Union Territory of Chandigarh

2015 (10) TMI 1846 - PUNJAB AND HARYANA HIGH COURT

Imposition of penalty - Rejection of 'C' forms - Held that:- Deputy Excise and Taxation Commissioner (Appeals), UT, Chandigarh upheld the penalty and interest order. However, before the Tribunal, the appellant only agitated against the penalty. The Tribunal vide order dated 1.10.2014, Annexure A.5 held that since 'C' Forms were not genuine, the penalty was imposed in accordance with the rules by the assessing authority and dismissed the appeal. Learned counsel for the appellant has not referred .....

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view the facts and circumstances of the present case. Consequently, the appellant cannot derive any advantage from the said decisions. - Decided against assessee. - VAT Appeal No.256 of 2014(O&M) - Dated:- 11-8-2015 - MR. RAMENDRA JAIN AND MR. AJAY KUMAR MITTAL, JJ. For The Appellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Mr. Sanjiv Ghai, Advocate Ajay Kumar Mittal, J. 1. The assessee-appellant has preferred this appeal under Section 68 of the Punjab Value Added Tax Act, 2005 (as e .....

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hether in the facts and circumstances of the case, the penalty could be imposed on the appellant even when the purchasing dealers were registered dealers in State of Punjab and the only defect pointed out was that the declaration forms were not issued by the department to them? iv)Whether in the facts and circumstances of the case, the penalty could be imposed without there being any additional material than the one which was there for framing assessment? v)Whether in the facts and circumstances .....

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the appeal may be noticed. The appellant is a registered dealer under the PVAT Act and the Central Sales Tax Act, 1956 (in short, the CST Act ) It is carrying on the business of trading in electrical and electronics goods at Chandigarh. It filed the statutory returns as also the annual return for the assessment year 2005-06. It claimed certain sales made to registered dealer in the course of interstate sale. In support of its claim, declaration in Form 'C' as given by the purchaser was .....

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from its partner on which later on his admission was recorded with regard to in-genuineness of the declaration forms. The appellant in order to avoid litigation deposited the deferential rate of tax. The assessing authority initiated interest and penalty proceedings. The appellant pleaded that for imposition of penalty some material more than what was there in the assessment proceedings should be there. The assessing authority charged interest and penalty vide order dated 2.12.2009, Annexure A. .....

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only be made for addition of taxable turnover but are not sufficient to levy penalty in the absence of any additional material or further enquiry. Reliance was placed on judgments in State of Haryana vs. Inalsa Limited and another, (2011) 42 VST 192 (P&H), Pahar Chand & Sons vs. The State of Punjab, (1972) 30 STC 211 (P&H), Anantharam Veerasinghaiah & Co. vs. Commissioner of Income Tax,A.P.(1980) 123 STC 457 (SC), CIT, Ahmedabad vs. Reliance Petroproducts Pvt. Limited, (2010) 35 .....

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genuineness and bonafide of the claim. The relevant portion of the order dated 23.6.2011, Annexure A.2 reads thus:- There is a privity between the seller and the buyer when a sale is made against C form. The seller deposits tax at concessional rate of tax in respective quarter of the year concerned in which sale is made. In this case, based on the verification report received by the department and subsequently the detailed notice being issued to the taxable person regarding bogus C forms. The pe .....

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