Union Of India Through Deputy Chief ... vs Commissioner Commercial Tax, Lucknow
2023 Latest Caselaw 34846 ALL

Allahabad High Court

Union Of India Through Deputy Chief ... vs Commissioner Commercial Tax, Lucknow on 12 December, 2023

Author: Ajay Bhanot

Bench: Ajay Bhanot

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2023:AHC:235436
 
Court No. - 37
 

 
Case :- SALES/TRADE TAX REVISION No. - 124 of 2023
 

 
Revisionist :- Union Of India Through Deputy Chief Material Manager/ Depot
 
Opposite Party :- Commissioner Commercial Tax, Lucknow
 
Counsel for Revisionist :- Sudarshan Singh
 

 
Hon'ble Ajay Bhanot,J.
 

The following questions of law arises for consideration in this case:-

"(i) Whether penalty under Section 34(8) of the U.P. Vat Act, 2008 (hereinafter referred to as the Act) is mandatory ?

(ii) Whether justification to impose penalty survived when the assessee had, of its own and prior to issuance of any notice in that regard, cleared the default in payment of T.D.S. amount together with interest ? "

The aforesaid questions have already been decided by this Court in the judgment rendered in M/S Yadu Sugar Mill Ltd. Vs. The Commissioner, Commercial Tax decided on 12.11.2018 passed in Sales/Trade Tax Revision No. 311 of 2018.

It is submitted by Shri Sudarshan Singh, learned counsel for the revisionist as well as learned Standing Counsel at bar that this case is squarely covered by the judgment of this Court rendered in M/S Yadu Sugar Mill Ltd. (supra).

The writ petition is also decided in terms of the rendered by this Court in M/S Yadu Sugar Mill Ltd. (supra) wherein the aforesaid question of law were answered as under:-

"Thus, the questions of law noted above are answered in the negative i.e. in favour of the assessee and against the revenue. The revision is allowed. No order as to costs. "

In this wake, this revision is allowed.

Order Date :- 12.12.2023

Jaswant