2014 (7) TMI 1078

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..... having disabled son, he was attending his disability and that is how immediately he could not comply with the requirement. It is in these circumstances the learned President of the Tribunal found that there is no deliberate or intentional act, much less the conduct of the Assessee cannot be said to be lacking in bonafides calling for imposition of penalty. In these circumstances, the discretion wa .....

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..... Bench, Mumbai in Vat Second appeal No.166 of 2010. 3. The case is of imposition of penalty. The Assessee is a sole proprietor and registered with the Department. He is carrying on busines at Mumbai and Kolkata. He was required to file an audit report for the period 2006-07 under section 61(1) of the Maharashtra Value Added Tax Act 2002 (for short, MVAT Act). The last date was extended till 31st .....

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