9911796707
TMI Blog2023 (6) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... p;I have heard Learned Counsel for the petitioner on this petition which assails an order dated 30 July, 2021 passed under Section 53 of the Goa Value Added Tax Act, 2005 read with Rule 55 of the Rules whereby Commissioner of State Tax has ordered as under :- Now therefore, considering the application made by the dealer under rule 55 of the Goa Value Added Tax Rules, 2005, I, Shri Hemant Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. The Learned Addl. Govt. Advocate for the Revenue however, submits that in the facts of the present case and considering that it was an offence under Section 22(1) of the Act, the maximum penalty would be Rs. 25,000/- under Section 44 clause (b) of the Act. 3. The second contention as urged on behalf of the petitioner is with regard to the following observations underscored in the order as quo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order would be required to be accepted being ex facie contrary to the provisions of the Act. Even assuming as to what has been stated on behalf of the Revenue that a penalty of Rs. 25,000/- would be maximum penalty under Section 44 of the Act or even if the petitioner is right in his contention that the maximum amount of penalty would be Rs. 10,000/- under notification dated 2 February, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh on the issue of penalty and de hors pass a fresh order in accordance with law. 8. Parties are directed to appear before the Commissioner of State on 5 December, 2022 who shall fix a convenient date and hear the parties on the proceedings and pass appropriate orders on or before 23 December, 2022. 9. Petition is disposed of in the above terms. No costs. 10. Parties to act on the duly authe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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