https://www.taxtmi.com/caselaws?id=351934 The Court quashed penalties imposed on the petitioner under the Entry Tax Act. It found that the petitioner had complied with tax obligations, refuting the respondent's claim of excess tax retention. The Court emphasized the necessity for non-compliance with Act provisions for penalty imposition, which was lacking in this case. Factual scrutiny revealed no surplus tax retained by the petitioner, rendering the penalties unjustifiable. The judgment upheld the petitioner's challenge, leading to the quashing of orders and acknowledgment of the petitioner's entitlement to a refund. en-us Fri, 10 Nov 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351934 The Court quashed penalties imposed on the petitioner under the Entry Tax Act. It found that the petitioner had complied with tax obligations, refuting the respondent's claim of excess tax retention. The Court emphasized the necessity for non-compliance with Act provisions for penalty imposition, which was lacking in this case. Factual scrutiny revealed no surplus tax retained by the petitioner, rendering the penalties unjustifiable. The judgment upheld the petitioner's challenge, leading to the quashing of orders and acknowledgment of the petitioner's entitlement to a refund. Case-Laws VAT and Sales Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351934