Penalty for compounding of offence under Goa VAT – HC order fresh hearing

Shekhar P. Vernekar Vs Commissioner of State Tax (Bombay High Court at Goa) 1. I have heard learned Counsel for the petitioner on this petition which assails an order dated 30 July 2021 passed under Section 53 of the Goa Value Added Tax Act, 2005 read with Rule 55 of the Rules whereby Commissioner of State Tax has ordered as under:- Now therefore, considering the application made by the dealer under rule 55 of the Goa Value Added Tax Rules, 2005, I, Shri Hemant Kumar, IAS, Commissioner of State Tax, in exercise of the powers conferred on me by section 53 of the said Act, accept the request to ...