TaxTMI 
TaxTMI 
2026 (10) TMI 1944
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....jha, Satish Chaturvedi ORDER HON'BLE VIKAS BUDHWAR, J. 1. Rejoinder affidavit filed today is taken on record. 2. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri N.P. Singh, learned Standing Counsel for the respondent nos. 1, 2 and 3 and Sri Pankaj Kumar Ojha, learned counsel for respondent no. 4. 3. Since counter and rejoinder affidavits have been exchanged be....
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....er came to be passed by the respondent no.2 imposing penalty upon the petitioner to the tune of Rs. 1,44,207/-. 5. Being aggrieved against the same, the writ petitioner preferred an appeal before the Additional Commissioner Grade-II (Appeal), State Tax, Banda, which came to be rejected by the appellate authority on 09.12.2024. 6. Questioning the order dated 02.09.2022, 07.11.2022 and 09.12.2....
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....y is being sought to be imposed. Contention is that an opportunity be accorded to the writ petitioner to justify before the authority in original the fact that the case does not fall within the ambit of Section 74(9) of the Act itself. It is also contended that the entire amount stands paid but the penalty amount is not liable to have been recovered in that regard. 10. Sri N.P. Singh, learned S....
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.... of appeal at page 40B shows that the petitioner has deposited the tax to the tune of Rs. 12,01,725/-. However, the delay in making the payment that too without promptness has been attributed to the Munim (Clerk)/Accountant who had not informed the petitioner and further he had not managed the accounts well. 13. In the opinion of the Court, once there is no dispute to the quantum of the tax, th....