2016 (6) TMI 63

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....the Petitioner : Mr. D.V.Pathy Mrs. Manju Jha For the Respondent : Mr. Vikash Kumar, AC to PAAG JUDGMENT ( Per: Honourable Mr. Justice Ramesh Kumar Datta ) Heard learned counsel for the petitioner and learned counsel for the State. The petitioner seeks quashing of the order dated 5.3.2016 passed by the Assistant Commissioner, Commercial Taxes, South Circle, Patna under Section 31 of the Bihar....

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....id exist, the petitioner filled up those columns but there is no column of 'inter-State transfer' and 'free replacement' and thus it could not be filled up and only the final figure has been shown in the VAT return. It is submitted that notice dated 01.02.2016 fixing 15.02.2016 was received by the petitioner under Section 31 of the Bihar VAT Act as to why penalty be not imposed for not making ful....

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....he said notice and ultimately on 05.03.2016 the impugned order has been passed imposing penalty without understanding the clear case of the petitioner that it was not, in fact, making any sale of the products that were supplied for the settlement of the warranty as also the fact that there were e-Suvidha declaration forms for bringing the spares but inadvertently it did not cancel the said declara....