Imposition of penalty - CST Act - purchase tax not paid - The ...

Assessee Penalized Under CST Act for Late Return Revision After Penalty Proceedings Began, Violating Section 42(2) Proviso.

December 6, 2018

Case Laws VAT and Sales Tax HC

Imposition of penalty - CST Act - purchase tax not paid - The assessee attempted revision of returns only after penalty proceedings were issued, which is not permissible as per the proviso to Section 42(2).

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Imposition of penalty - CST Act - purchase tax not paid - The ...

Assessee Penalized Under CST Act for Late Return Revision After Penalty Proceedings Began, Violating Section 42(2) Proviso.

December 6, 2018

Case Laws VAT and Sales Tax HC

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