10 A penalty

[Saravanan Ramalingam]

Dear Sir

Kindly clarify, whether order challenging the penalty levied u/s 10 A of the CST Act, 1956 is appealable order ?

Because here in Tamil Nadu, they say the said order cannot be challenge in Appellate Forum, and it should be challenged only before the Joint Commissioner by filing revision petition is it right ? please clarify with justification.

Thanking You,

R Saravanan

[DR.MARIAPPAN GOVINDARAJAN]

There is no provision for filing appeal against the penalty imposed under Section 10A of Central Sales Tax. You may file a writ petition before the High Court for redressal.

AI Summary

Penalty under Section 10A lacks statutory appeal; challengeable by writ petition as a constitutional remedy. There is no statutory provision permitting an appeal against a penalty order under Section 10A of the Central Sales Tax regime; administrative revision before a senior officer may be practised in some places but does not create a statutory right of appeal, and the available recourse is to challenge the penalty by way of a writ petition or other constitutional remedy.