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VAT - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Jurisdiction of Single Judge Bench to reduce quantum of penalty ...


High Court Affirms Single Judge's Authority to Lower Tax Evasion Penalties for Non-Fraudulent, Minor Omissions.

November 29, 2016

Case Laws     VAT and Sales Tax     HC

Jurisdiction of Single Judge Bench to reduce quantum of penalty - tax evasion - whether respondent was able to establish that his conduct was not fraudulent and that his omissions are not so grave so as to attract the maximum penalty, then it would be permissible - Reduced penalty order sustained - HC

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