2024 PTD 277

Case Laws / Head Notes / Paras

Ss. 3 & 11---Delay in furnishing Sales tax payments---Penalty under S.11 of the Sales Tax Act, 1990, imposition/recovery of--- Scope---Department imposed penalty on the registered person for not depositing sales tax for a period of one and half years---Contention of the appellant (registered person) was that the penalty could not be recovered under S. 11 of the Sales Tax Act, 1990---Validity--- Commissioner (Appeals) had rightly turned down the said contention / objection as “sales tax” included “penalty” which could only be assessed and recovered under S. 11 of the Sales Tax Act, 1990--- However, Tribunal reduced the penalty to 10% of amount imposed by Authorities below as penalty---Appeal filed by the registered person against imposition of penalty for late payment of sales tax was d...