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TMI Blog2016 (12) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ( Per : Honourable Mr. Justice M. R. Shah ) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as the "learned Tribunal") dated 16.06.2009 passed in Second Appeal No. 706 of 2001, the assessee has preferred present Appeal. 2.0. While admitting the present appeal, following subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.0. Today, when the present appeal is taken for final hearing, it is reported that the quantum appeal preferred by the assessee being Tax Appeal No. 2120 of 2009 is dismissed by the Division Bench of this Court vide judgment and order dated 12.01.2010. However, the Division Bench while dismissing the said appeal observed that the department may not recover the amount of tax liability till the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile passing the assessment order. If any, action is initiated belatedly, in that case, the same may not be permitted to be continued after a lapse of lone time if it is demonstrated that by the delay in taking the action, it has caused the prejudice. No prejudice is shown to have been demonstrated. On the contrary, by the delay in initiation of the proceedings and / or imposing the penalty belate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the learned Tribunal is required to be modified to the aforesaid extent. 5.0. In view of the above and for the reasons stated above, the order passed by the competent authority imposing penalty under Section 45(6) of the Act is hereby confirmed, subject to modification of the same to the extent that in the peculiar facts and circumstances of the case, liability to pay interest on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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