9911796707
TMI Blog2015 (4) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment of tax done petitioner should take recourse to the statutory remedy of appeal available and to that extent interference by this Court is not called for - we grant liberty to the petitioner to challenge the order of Assessing Officer, as far as it pertains to imposition of value added tax and entry tax. Penalty - Held that: - penalty is imposed without assigning any reason, without considering the grievance/explanation of petitioner in its right perspective and without indicating any reason as to why maximum penalty of 5 times is imposed - the authority is required to apply its mind and give reason for imposition of penalty, that also when maximum penalty is imposed - In the present case, we find that the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the rate of five times of the tax i.e. ₹ 15,45,695/-. Similarly, in W.P. No.941/2015 entry tax of ₹ 55,701/- has been imposed and five times penalty of ₹ 2,78,505/- have been imposed. 3. Shri A.P. Shrivastava along with Shri Usrete, learned counsel for the petitioner took us through the documents and material available on record and tried to indicate that all the documents, invoices and statutory form necessary for transportation of material from one place to another were available with the petitioner, but without conducting proper procedure penalty have been imposed in an arbitrary and illegal manner. 4. Shri A.P. Shrivastava, learned counsel referred to provisions of Section 57(8)(ii) of the M.P. Value Added Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is available to the petitioner. The assessment of tax has been done based on factual aspects of the matter and the documents available on record, particularly the invoices and vouchers and certain discrepancies in the documents have been pointed out by the respondents. That being so, as a factual dispute is involved in the question of assessment of tax and when the statutory remedy of appeal is available for challenging this assessment order, we are of the considered view that for challenging the assessment of tax done petitioner should take recourse to the statutory remedy of appeal available and to that extent interference by this Court is not called for. 9. Accordingly, we grant liberty to the petitioner to challenge the order of As ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
