No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

Mahindra & Mahindra Ltd. Vs Joint Commissioner (Madras High Court) Conclusion: Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order dated 30.1.2014, as there had been a transfer of the officer and the new officer took over charge thus, the defect, which had occurred by levying penalty without affording an opportunity of personal hearing would go t...