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TMI Blog2015 (8) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... to facts as well as to requirement of law was necessary – However authority has not assigned any reason that why penalty of 3.5 times was imposed against petitioner – It was necessary for authority to assign proper reasons in imposing penalty – Thus, imposition of tax hereby upheld, however, order of penalty set aside – Matter remanded back to authority to pass proper order in regard to penalty after considering all facts of case – Decided partially in favour of Assesse. - Value Added Tax Appeal No. 2 of 2010 - - - Dated:- 8-1-2014 - GANGELE S. K. AND PALIWAL D. K. JJ. Smt. Nandita Dubey for the appellant. Raghvendra Dixit, Government Advocate, for the respondents. JUDGMENT Heard on I. A. No. 11101 of 2010, an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther deposed that all the papers were given to the driver, however, he did not produce the same due to mistake. The authority considering all the evidence on record found that there was intention to evade the tax and no documents were available in the vehicle when the vehicle was checked. On the aforesaid finding, he imposed tax of ₹ 32,400 and 3.5 times penalty of ₹ 1,13,400. Against the aforesaid order, an appeal was filed, which was dismissed and thereafter a second appeal was filed, which was also dismissed. All the authorities have recorded the finding that when the tanker was checked no documents were found and the driver ran away. Subsequently, after three days, the owner of the firm came to the office and he had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty will not also be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform a statutory obligation is a matter of discretion of the authority to be exercised judicially and on a consideration of all the relevant circumstances. Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute. Those in charge of the affairs of the company in failing to register the company as a dealer acted in the honest and genuine belief that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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