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TMI Blog2018 (10) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs for cancellation of registration of a dealer/seller - The purchase of sand by the revisionist in the instant case, appears to be affected bona fidely as the revisionist was not aware about the fact that the seller who was affecting the sales is not a registered dealer or his registration is cancelled. The revisionist cannot be held guilty nor he is liable to pay the penalty - revision allowed. - SALES/ TRADE TAX REVISION No. 236 of 2018 - - - Dated:- 26-9-2018 - Ashok Kumar, J. Counsel for Applicant : Shubham Agrawal Counsel for Opposite Party :C.S.C. Heard Ms. Sanyukta Singh, learned counsel for the revisionist and Sri B.K. Pandey, learned counsel for the opposite party. This revision petition is filed under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitting the return the revisionist has claimed 'Input Tax Credit'. It is noticed that the Assistant Commissioner, Commercial Tax Sector, Ghaziabad has informed vide its letter No.868 dated 26.7.2011 that seller M/s. Deoki Nandan Trading Company was registered, however the registration of the said seller was cancelled on 20.11.2010. It is also informed by the Assistant Commissioner that the said firm was a bogus firm which never indulged any kind of purchase and sale business, it is therefore, claimed that the present revisionist was also indulged in the said bogus activities, hence the penalty proceedings are carried out against the revisionist under Section 54(1)(11) of the Act. Section 54 of the VAT Act provides penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , certificate or declaration, by a reason of which a tax on sale or purchase ceases to be leviable under this Act or Rules made thereunder; 50% of value of goods It is provided that in the event if the assessing authority is satisfied that any dealer has committed wrong which is described in colomn 2 [in the instant case described in the chart as under Sub-section 11 of Section 54(1)], in that case after an inquiry, if the assessing authority deem necessary, after providing a reasonable opportunity to the parties concerned, direct that such dealer or person shall, in addition to tax, if any payable by him, pay by way of penalty (in the instant case 50% of value of goods). Learned counsel Ms. Sanyuk ..... X X X X Extracts X X X X X X X X Extracts X X X X
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