TMI Blog2016 (6) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... Bihar, rather imported certain spares and supplied the same free of cost under warranty scheme - entire Entry Tax already paid. Held that:- that levy of penalty is a serious matter, that too in a case where the petitioner has paid entry tax on the entire value of the goods which have been brought in by the petitioner and, in any case, if the said import of goods was ultimately treated as a sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Mr. Vikash Kumar, AC to PAAG JUDGMENT ( Per: Honourable Mr. Justice Ramesh Kumar Datta ) Heard learned counsel for the petitioner and learned counsel for the State. The petitioner seeks quashing of the order dated 5.3.2016 passed by the Assistant Commissioner, Commercial Taxes, South Circle, Patna under Section 31 of the Bihar Value Added Tax Act, 2005, for the year 2014- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se columns but there is no column of inter-State transfer and free replacement and thus it could not be filled up and only the final figure has been shown in the VAT return. It is submitted that notice dated 01.02.2016 fixing 15.02.2016 was received by the petitioner under Section 31 of the Bihar VAT Act as to why penalty be not imposed for not making full and complete disclosure in the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.03.2016 the impugned order has been passed imposing penalty without understanding the clear case of the petitioner that it was not, in fact, making any sale of the products that were supplied for the settlement of the warranty as also the fact that there were e-Suvidha declaration forms for bringing the spares but inadvertently it did not cancel the said declarations resulting in the discrepan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, the order dated 5.3.2016 is quashed and the matter is remanded to the respondent no.2, Assistant Commissioner, Commercial Taxes, South Circle to pass an order in accordance with law after giving proper opportunity to the petitioner to be heard in the matter. It is made clear that no further notice shall be required to be issued to the petitioner and the petitioner shall appear before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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