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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Imposition of penalty u/s 76(2)(b) of RVAT - The material ...


High Court Upholds Penalty Under RVAT Section 76(2)(b) for Unfilled Material Columns and Failure to Punch VAT-47.

September 27, 2016

Case Laws     VAT and Sales Tax     HC

Imposition of penalty u/s 76(2)(b) of RVAT - The material columns remained unfilled and equally important fact that VAT-47 was not at all punched is sufficient to hold that the AO was well justified in coming to the conclusion of imposition of penalty - HC

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