Penalty cannot be imposed for mentioning wrong period in VAT challan

La Mode Fashions Private Limited Vs Commissioner, Value Added Tax (Delhi High Court)

The short question that arises for consideration before this Court is the remedial measure by which the inadvertent and bonafide error can be corrected. Respondent has suggested a methodology in paragraphs 5 and 6 of the counter affidavit, as aforementioned. This methodology, however, cannot be accepted by the Court as this would entail a complicated procedure requiring the Petitioner to prefer an application for refund of Rs.2,58,912/-. Res

Please become a Premium member. If you are already a Premium member, login here to access the full content.