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2020 (9) TMI 347

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..... d levy of tax. In fact there is no acceptable explanation for the delay of three years in filing this writ petition - The only trigger for filing of this Writ Petition was that the cancellation of penalty had been challenged by the revenue and this can hardly be a ground for interference with the impugned order. Petition dismissed. - W.P. No. 2348 of 2020 And WMP. Nos.2740 & 2741 of 2020 - - .....

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..... the reversal of penalty was not justified. 4. The learned Government Advocate took time to verify the status of the order of R1 as regards the reversal of penalty. On 21.08.2020, it was reported that the cancellation of penalty by R1 had been challenged by the revenue before the Sales Tax Appellate Tribunal (STAT) in S.T.A.T. Appeal No. 122 of 2017 and by order dated 22.01.2020 penalty had been .....

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