https://www.taxtmi.com/caselaws?id=271255 The Court ruled in favor of the department, upholding the application of penalty provisions under Section 36(2)(c) and Explanations I and II. It determined that the department could utilize Section 33(3) for belatedly filed returns, even if incomplete or inaccurate, rejecting the assessee's argument that Section 33(5) should apply. The Court emphasized the department's authority in assessing penalties based on the circumstances of the case. en-us Thu, 07 Jan 2016 00:00:00 +0530 Sat, 14 Jan 2017 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271255 The Court ruled in favor of the department, upholding the application of penalty provisions under Section 36(2)(c) and Explanations I and II. It determined that the department could utilize Section 33(3) for belatedly filed returns, even if incomplete or inaccurate, rejecting the assessee's argument that Section 33(5) should apply. The Court emphasized the department's authority in assessing penalties based on the circumstances of the case. Case-Laws VAT and Sales Tax Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271255