Court upholds tax assessment, penalty deletion. Sales Tax Tribunal decision stands. Writ petition dismissed.

The High Court dismissed the writ petition challenging an order confirming tax assessment and levy but deleting the penalty. The Court found no justification to interfere due to the delay in filing the petition. The challenge to the Sales Tax Appellate Tribunal's decision restoring the penalty was deemed insufficient grounds for interference. Consequently, the writ petition was dismissed, and related petitions were closed without costs.

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Issues: Challenge to order passed by Appellate Deputy Commissioner, justification for interference with the order confirming assessment and levy of tax, delay in filing the writ petition, challenge to the order of Sales Tax Appellate Tribunal restoring penalty.

Analysis:
1. The Writ Petition challenged an order passed by the Appellate Deputy Commissioner confirming assessment and levy of tax but deleting the penalty. The petitioner indicated the writ petition wouldn't be pursued if the reversal of penalty was not justified.

2. The Government Advocate informed that the penalty cancellation by the Appellate Deputy Commissioner had been challenged by the revenue before the Sales Tax Appellate Tribunal. The Tribunal's order restored the penalty, reversing the decision of the first Appellate Authority.

3. The petitioner expressed intent to challenge the Tribunal's order through Tax Case (Revision) before the High Court. However, the Court found no justification to interfere with the Appellate Deputy Commissioner's order on tax assessment and levy due to the three-year delay in filing the writ petition.

4. The Court emphasized that the mere challenge of penalty restoration by the revenue was insufficient grounds for interference with the impugned order. Consequently, the writ petition was dismissed, and related petitions were closed without costs.

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