CARBOLINE (INDIA)PVT. LTD. Vs. ASSISTANT COMMISSIONER (ST)

JUDGEMENT

(1.) These writ petitions are filed challenging the individual orders of assessment dated 31.07.2018, relevant to the assessment years 2010-11 to 2014-15.

(2.) The grievance of the petitioner in respect of all these assessment years is against the imposition of penalty. Insofar as the assessment year 2011-12 is concerned, further grievance of the petitioner is that the Assessing Officer has erroneously concluded as if the purchase was made from the registration cancelled dealer, while in fact, as on the date of the relevant purchase, the registration was in force.

(3.) Learned counsel for the petitioner submitted that in all these assessment orders, the major issue is the mismatch issue and therefore, the imposition of penalty without finding any willful negligence or omission on the part of the assessee is not warranted. Therefore, she contended that the Assessing Officer is not justified in imposing the penalty mechanically.