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VAT - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Lapses and failures on the part of authorities - If the ...


High Court Imposes Rs. 50,000 Penalty on Officers for VAT and Sales Tax Duty Failures; No Act Provisions for Authority Penalties.

January 18, 2018

Case Laws     VAT and Sales Tax     HC

Lapses and failures on the part of authorities - If the contention and the pleas of the petitioner are rejected, they can be burdened with tax, interest and penalty. However, there is no provision in the Act under which the authorities can be burdened with any penalty or costs for the wrongs committed by them in violation of the provisions of the Act. - we are inclined to impose penalty in form of costs of ₹ 50,000/- on the respondents (officers) - HC

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