GLOBAL PLASTO WARES Vs. ASSISTANT STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner in W.P.(C).No.33787 of 2023 is the appellant before us aggrieved by the judgment dtd. 17/10/2023 of the learned Single Judge in the writ petition.

(2.) The brief facts necessary for disposal of the Writ Appeal are as follows:

(3.) The learned Single Judge, who considered the matter, found that the Assessing Authority was correct in finding that the appellant was a firm that had not paid the tax collected from its customers to the Department immediately thereafter. The differential tax was paid only when the same was demanded from it, and in view of that factual situation, it was the provision of Sec. 73(11) that applied to the case of the appellant and the respondents were therefore correct/justified in imposing the penalty in terms of the said statutory provision. The writ petition was therefore dismissed by the learned Single Judge after entering a finding that the view taken by the Assessing Authority did not require any interference by the writ court.