2024 (1) TMI 930

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....nt : Mr. Rajiv Sharma, Advocate. For the Respondent : Mr. Sharan Sethi, Addl.A.G., Haryana. G.S. SANDHAWALIA , J. (Oral) 1. Challenge in the present appeal is to the order dated 23.07.2018 passed by the Haryana Tax Tribunal, Chandigarh, whereby appeal filed by the said assessee under the Haryana Value Added Tax Act, 2003 (for short 'the HVAT Act') was dismissed by holding that the assesse....

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....r. The only modification is that the correct penalty as such was assessed at Rs. 5,51,895/-, whereas it had been earlier calculated at Rs. 5,61,895/-, being three times of the tax amount of Rs. 1,83,965/- while noting that under Section 38 of the HVAT Act, the penalty amount has been levied. Counsel has tried to convince that the proceedings were under Section 29 of the HVAT Act and therefore, the....

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....cause. Rule 31 reads as under:- "31. Imposition of penalty:- Where an assessee or any other person on whom a duty or a liability has been cast under the Act or these rules, commits an offence punishable under the Act the taxing authority competent to impose penalty shall serve on him a notice in form VAT-N3 specifying the offence and calling upon him to show cause by such date, ordinarily....