https://www.taxtmi.com/caselaws?id=165038 Payment of entry tax within time could not be treated as non-payment merely because it was made under the wrong challan form where the amount was expressly identified as entry tax and had already been received and retained by the Revenue. The Court treated the defect as a bona fide procedural error and held that fresh demand of tax, interest and penalty was unsustainable. On that basis, denial of input-tax credit on a purely technical ground and attachment of the bank account for recovery were also unjustified. The impugned assessments and demands were quashed, and the amount was to be refunded for re-deposit in the proper form, without interest burden on the assessee. en-us Fri, 16 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165038 Payment of entry tax within time could not be treated as non-payment merely because it was made under the wrong challan form where the amount was expressly identified as entry tax and had already been received and retained by the Revenue. The Court treated the defect as a bona fide procedural error and held that fresh demand of tax, interest and penalty was unsustainable. On that basis, denial of input-tax credit on a purely technical ground and attachment of the bank account for recovery were also unjustified. The impugned assessments and demands were quashed, and the amount was to be refunded for re-deposit in the proper form, without interest burden on the assessee. Case-Laws VAT and Sales Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165038