Levy of penalty - Had the petitioner contested the notice on ...

Petitioner opts for offense compounding over contesting penalty; barred from challenging penalty merits under composition order.

March 27, 2020

Case Laws VAT and Sales Tax HC

Levy of penalty - Had the petitioner contested the notice on merits and opposed the proposal for imposing penalty or handing down punishment, all aspects could have been gone into. The petitioner instead opted for compounding of offence. Thereupon the Superintendent of Taxes passed the composition order. Petitioner now cannot challenge it on merits. - HC

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Levy of penalty - Had the petitioner contested the notice on ...

Petitioner opts for offense compounding over contesting penalty; barred from challenging penalty merits under composition order.

March 27, 2020

Case Laws VAT and Sales Tax HC

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