2014 (9) TMI 811

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..... Mr. H.C. Bhatia, Special Counsel for the respondent accept notice on behalf of respondent. The question of law sought to be urged in this case is 'whether in the circumstances, the direction to pre-deposit 15% of the tax liability and 5% of the penalty liability made by the DVAT Tribunal was justified.' The Revenue, i.e. VAT authorities imposed liabilities on the ground that the 'C& .....

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..... duly intimated in the form of a publication or a notification, the third party dealer would have no occasion to be attributed with its knowledge. We notice that the submissions were made before the Tribunal which appears to have been unpersuaded by them and gone on the assumption that there is a presumption of fact with respect to knowledge of such cancellation. Having considered the submissions .....

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