VAT offences under Delhi rules attract fines and continuing breaches incur daily penalties for each day of noncompliance. Breach of the applicable Delhi VAT rules, including provisions of the Delhi Value Added Tax Act made applicable by rule 10, is punishable by a fine, and where the contravention continues a daily fine is levied for each day the offence persists, creating both a one time penalty and a continuing penalty mechanism to enforce compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
VAT offences under Delhi rules attract fines and continuing breaches incur daily penalties for each day of noncompliance.
Breach of the applicable Delhi VAT rules, including provisions of the Delhi Value Added Tax Act made applicable by rule 10, is punishable by a fine, and where the contravention continues a daily fine is levied for each day the offence persists, creating both a one time penalty and a continuing penalty mechanism to enforce compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.