TMI Blog2020 (8) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... rden on respondent and others. We are also aware of the fact that the delayed payment made by the assessee also included the interest for the said period. Therefore, there is no financial loss that accrued to the revenue. It is only a penalty for belated payment that has been imposed. We find no good ground to entertain these revisions. We make it clear that this is purely on the facts and law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our revisions) is a company registered under the Companies Act, 1956. It is engaged in the manufacture and sale of writing and printing paper and newsprint. It is a registered dealer under the Uttarakhand Value Added Tax (hereinafter referred to as VAT Act) as well as the Central Sales Tax Act (hereinafter referred to as CST Act). 3. The case of the department is that the respondent did not dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty, as imposed by the assessing officer, was reduced to half, to a sum of ₹ 53,413/-. Aggrieved by the same, a second appeal was filed before the Commercial Tax Tribunal, Dehradun. The Tribunal, by the impugned order, allowed the appeal and set-aside the order of the first appellate authority. Questioning the same, the present revisions are filed by the department. 4. Shri Mohit Mau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be appropriate to uphold the order of the assessing authority and the first appellate authority. It is further pleaded that, in view of the present financial condition and the pandemic in the country, a lenient view may be taken. Even if a lenient view is taken, there is no financial loss to the revenue since the interest on delayed payment has been made. 5. On hearing learned counsels, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. It is only a penalty for belated payment that has been imposed. 8. In view of the reasons assigned, we find no good ground to entertain these revisions. We make it clear that this is purely on the facts and law of the present case and shall not act as a precedent. 9. The facts and questions of law in the other three revisions are the same. The only difference is the quantum. Hence the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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