NIHARBALA PAUL Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Whether a dealer, within the meaning of Section 2(8) of the Tripura Value Added Tax Act, 2004 (in short, "the TVAT Act, 2004"), can be made liable to pay penalty for evasion of tax if the dealer has, within the financial year, paid all taxable dues within due time, but has committed error, while submitting return with regard to the taxable liability and did not file, thereafter, revised return within the prescribed period and if so, when such a penalty can be imposed on the dealer?

(2.) I have heard Mr. A.K. Bhowmik, learned senior counsel for the Petitioners, and Mr. T.D. Mazumder, learned Counsel appearing on behalf of the Respondents.

(3.) The material facts, leading to this writ petition may, in a nutshell, be set out as under: