2016 (11) TMI 1317

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....of the case of Rajasthan Tax Board was justified in law and has not acted illegally and perversely in deleting the penalty under section 10(A) of the CST Act on the ground that the same has not been levied by registering authority. (2) Whether in the facts and circumstances of the case of Rajasthan Tax Board has not acted illegally and perversely in holding that penalty under section 10(A) of CST Act can only be levied by registering authority though he may not be having jurisdiction for assessment over the assessee. (3) Whether in the facts and circumstances of the case, of Rajasthan Tax Board has not acted illegally and perversely in setting aside the penalty which was levied as per the provisions of Section 10(A) of the CST Act on te....

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....ration was granted, the jurisdiction passed over to the officer who imposed penalty and levied interest on 2.3.2005. She thus contended that merely because officer has changed, is no reason to delete the statutory penalty and interest and the order is required to be reversed and questions of law does arise out of the impugned order. 6. Per contra, learned counsel for the respondent contended that the order of Tax Board is just and proper and a bare perusal of sec. 10A of the Act clearly makes out that the same authority who granted registration is required to take into consideration issuance of notice u/s 10A and in the instant case, admittedly while the registration was granted by CTO, Circle A, Kota, whereas the penalty was imposed by AC....

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....sed under this section. (2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9- (a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of sub-section (4) of section 8 in connection with the purchase of such goods; (b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed." 9. A bare perusal of the above section clearly postulates and envisages that the same authority g....