Levy of penalty - tax and interest imposed by the petitioner- ...

VAT and Sales Tax

February 18, 2022

Levy of penalty - tax and interest imposed by the petitioner- Assistant Commissioner Commercial Tax has been upheld - Form-C found to be fake and forged - The penalty was rightly imposed upon the Assessee by the Authorities as he (Assessee) furnished inaccurate particulars and he also concealed the transactions of sale and purchase to avoid the payment of Tax. Therefore, the Assessee is liable to pay penalty u/s 61 of the RVAT Act, 2003. - HC

View Source

← Previous Next →

Levy of penalty - tax and interest imposed by the petitioner- ...

VAT and Sales Tax

February 18, 2022

You may also like:

Non filing of return of wealth - Penalty levied u/s 18(1)(c) of the Wealth Tax Act - third member confirms that, penalty be imposed against the assessee.

Suomotu refund of excess payment - waiver of Penalty under section 76 - the demand of tax along with interest is upheld and penalty imposed is set aside - AT

Levy of IGST with penalty - e-way bill has not been generated for the movement of goods - The instant appeal is accepted and the order passed by Assistant Commissioner...

Levy of penalty u/s 271(l)(c) - additional income disclosed due to search and survey at the premises - wherein the returned income has been accepted, penalty cannot be imposed - AT

Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be...

Levy of penalty for abetment - penalty cannot be imposed merely on the basis of assumption and presumption and without any basis - HC

Levy of penalty under Rule 25 cannot be imposed upon the main appellant for goods not manufactured by him - however penalty on director under Rule 26 confirmed - AT

Penalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - levy of penalty waived for more than one reason - AT

Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

Quick Updates: