M/S Uttarakhand Transport Corporation vs The Commissioner-Taxes
2024 Latest Caselaw 788 UK

Uttarakhand High Court

M/S Uttarakhand Transport Corporation vs The Commissioner-Taxes on 29 April, 2024

    HIGH COURT OF UTTARAKHAND AT
              NAINITAL
     THE HON'BLE CHIEF JUSTICE MS. RITU BAHRI
                       AND
     THE HON'BLE JUSTICE SRI RAKESH THAPLIYAL

                     29th April, 2024
COMMERCIAL TAX REVISION No.50 of 2023
M/s Uttarakhand Transport Corporation        .....Revisionist

                            Versus

The Commissioner-Taxes, Uttarakhand, Dehradun
                                            ........Respondent

                             With
COMMERCIAL TAX REVISION No.51 of 2023

M/s Uttarakhand Transport Corporation        .....Revisionist

                            Versus

The Commissioner-Taxes, Uttarakhand, Dehradun
                                            ........Respondent
                             With
COMMERCIAL TAX REVISION No.52 of 2023

M/s Uttarakhand Transport Corporation       .....Revisionist

                            Versus

The Commissioner-Taxes, Uttarakhand, Dehradun
                                            ........Respondent
                             With
COMMERCIAL TAX REVISION No.53 of 2023

M/s Uttarakhand Transport Corporation         ....Revisionist

                            Versus

The Commissioner-Taxes, Uttarakhand, Dehradun
                                            ........Respondent
                             With
COMMERCIAL TAX REVISION No.54 of 2023

M/s Uttarakhand Transport Corporation        .....Revisionist

                            Versus
                                       2




The Commissioner-Taxes, Uttarakhand, Dehradun
                                            ........Respondent



Counsel for the revisionist       :   Mr. Shobhit Joshi, learned counsel
                                      holding brief of Mr. Ashish Joshi,
                                      learned counsel.


Counsel for the respondent            Ms. Puja Banga, learned Brief
                                      Holder.



Judgment: (per Ms. Ritu Bahri, C.J.)
        For the reasons stated                           in   the      delay
condonation applications (IA No.01 of 2023), the delay is
condoned, and the application seeking condonation of
delay stands allowed.

2.           Learned      counsel         for    the    revisionists    has
referred to an order passed by this Court on 09.12.2014,
in   TTR      No.01      of     2014,       "Uttarakhand       Transport
Corporation        Vs.        Commissioner,            Commercial      Tax,
Uttarakhand",        whereby          the       Uttarakhand    Transport
Corporation had come up in the revision against the
order imposing 50% of the penalty, on non deposit of
the Value Added Tax. This Court had reduced the penalty
to 20%.

3.           Learned counsel for the revisionists submits
that he is claiming the similar benefit in these revisions,
where also the Corporation has been saddled with 50%
of penalty.

4.           Keeping in view that the penalty has been
reduced to 20% in other case, even these revisions are
                                    3




allowed.     The        impugned       order   dated   16.11.2018,
Annexure no.1, is being modified that penalty imposed
of 50% is reduced to 20%, and if any extra amount has
been     paid,     it    shall   be     returned   back    to   the
appellant/Corporation.




                                        ___________________________
                                                   Ritu Bahri, CJ.


                                        ___________________________
                                              Rakesh Thapliyal, J.

Dt: 29th April, 2024 NR/