10 A penalty, VAT + CST

[Saravanan Ramalingam]

Dear Sir

Kindly clarify, whether order challenging the penalty levied u/s 10 A of the CST Act, 1956 is appealable order ?

Because here in Tamil Nadu, they say the said order cannot be challenge in Appellate Forum, and it should be challenged only before the Joint Commissioner by filing revision petition is it right ? please clarify with justification.

Thanking You,

R Saravanan

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

There is no provision for filing appeal against the penalty imposed under Section 10A of Central Sales Tax. You may file a writ petition before the High Court for redressal.