Allowed
M/s. Binjusaria Sponge and Power Pvt. Ltd., v. The Commercial Tax Officer
Telangana HCWP/9477/2011
Case brief
AI extract
What is this about?
The court addressed a writ petition challenging a penalty levy initiated by the Commercial Tax Officer during the pendency of an assessment appeal. After an appellate authority set aside the assessment order and remanded the matter, the court held the consequential penalty order unenforceable, setting it aside while leaving the officer free to initiate proceedings if needed later.
What did the court decide?
The impugned penalty order in Form VAT 203 was set aside. It is open to the second respondent to initiate penalty proceedings if needed later.