2014 (8) TMI 1049

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.... For the Petitioner : M. V. J. K. Kumar For the Respondents : P. Balaji Varma, Standing Counsel for Commercial Tax ORDER The relief sought for in this writ petition is to declare the order of the first respondent dated April 7, 2014 levying penalty under section 53(3) of the Andhra Pradesh Value Added Tax Act, 2005 ("the VAT Act", for brevity) read with section 9(2A) of the Central Sales ....

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....ntaining the prescribed particulars in a prescribed form obtained from the prescribed authority. Under the proviso thereto, the declaration is required to be furnished within the prescribed time or within such further time as the authority may, for sufficient cause, permit. Section 10 of the CST Act relates to penalties and, under sub-section (a) thereof, if a person furnishes a declaration under ....

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....id section. Sri M. V. J. K. Kumar, learned counsel for the petitioner, would submit that, for furnishing a declaration contrary to section 8(4) of the CST Act, the competent authority can take action only under section 10(a) of the CST Act, and not under section 53(3) of the VAT Act, in view of the specific embargo under section 9(2A) of the CST Act. Section 9(2A) of the CST Act stipulates t....

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....sions relating to offences, interest and penalty under the CST Act, section 9(2A) of the CST Act specifically excludes application of the A. P. VAT Act to section 10 of the CST Act. The petitioner herein is sought to be penalised for furnishing a false declaration under section 8(4) of the CST Act. As section 10(a) specifically provides for imposition of penalty as stipulated thereunder, the im....