2014 (1) TMI 1103

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2012 & 4/2013 by which the tribunal has reduced the amount of penalty to 25%, which were already deposited by the respective dealers-opponents herein while passing the order by the Commissioner restoring their registrations. 2. It appears from the proceedings that the respective dealers-opponents herein were holding registration under the Gujarat Value Added Tax Act as well as under the Sales Tax Act. The respective dealers-opponents herein did not submit the returns for the period from April, 2009 onwards and, therefore, their registrations came to be cancelled by the appropriate authority. It appears that the respective dealers opponents herein represented before the Commissioner and requested to restore their registration certificates.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing that the opponents herein deposited the respective amounts while restoring the registrations. However, he has submitted that as such they are not disputing their liability to pay the amount which they have deposited as penalty for late submissions of the returns. It is submitted that as such no formal order has been passed by the authority levying/imposing the penalty under the Act/Rules. He has stated at the bar, under the instructions from the respective clients, that the amount, which the respective dealers opponents herein have deposited while restoring the registration, may be treated as penalty for late submissions of the returns. However, a formal order may be directed to be passed by the appropriate authority to impose/levy the ....