2025-VIL-856-RAJ
  1. Home
  2. 2025-VIL-856-RAJ

VAT High Court Cases

Rajasthan VAT Act, 2003 – Sale of Branded potato chips, Penalty, Non-submission of forms VAT-10 and VAT-10A - Respondent-assessee purchased branded potato chips and sold them by collecting tax at the rate of 4%, whereas the branded chips are taxable at the rate of 12.5% - Assessing Authority imposed differential tax, penalty under Section 61 and interest. Additionally, since the assessee had not submitted form VAT-10 and VAT-10A at the relevant time, penalty was also imposed under Section 58 of the RVAT Act - Whether the imposition of penalties under Section 61 and under Section 58 of the RVAT Act are valid – HELD - The entire sale was recorded in the account books of the assessee, and there was no evidence to establish that the assessee had a deliberate intention to evade tax. Penalty cannot be imposed merely because the assessee's contention that the goods were taxable at a lower rate was not accepted by the Revenue. Something more is required to be established by the Revenue to show that the assessee had a malafide intention to evade tax and deliberately concealed the taxable turnover – Further, the summons available on record did not mention the imposition of penalty under Section 58 for non-submission of forms VAT-10 and VAT-10A, and as per Section 65 of the RVAT Act, no penalty can be imposed without affording a reasonable opportunity of being heard to the dealer. There is no perversity or ambiguity in the orders passed by the appellate authority and the Tax Board – the instant Sales Tax Revision preferred on behalf of the Revenue is dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST2.0 - Expected GST Diwali Bonaza
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?