Penalty u/s 29(8)

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This query is : Resolved

Hirachand Chheda (Querist)

21 December 2009 Dear all,

I have received notice of demand of Rs. 5000/- for not filing of returns for the period 01.07.2009-30.09.2009. But i have filed the returns already on monthly basis in time. But the Ld. Sales tax officer has charged penalty u/s 29(8). So I request you to kindly tell the remedy for this.
For Maharashtra Value Added Tax

CA Deepak P. Agrawal

CA Deepak P. Agrawal (Expert)

30 December 2009 29(8) Where, any person or dealer has failed to file within The prescribed time, a return for any period as provided in Section 20 , the Commissioner shall impose on him, a sum of Rupees five thousand by way of penalty . Such penalty shall be without prejudice to any other penalty which may be imposed under this Act."

Also u/s.85(2)(b2) no appeal shall lie against penalty order u/s.29(8). i.e. penalty under 29(3) is non appealable.

In your case when return is filled on monthly basis you can reply in writing to concerned STO and produce a copy of acknowledgement.

Secondly as far as correct periodicty is concerned you need to check revised list of periodicity of returns dt.14/12/09 on MVAT Site. If your periodicity is wrong then take shelter of Circular 34 T Dt.2/12/09 and file revised return as per correct periodicty before 31/01/10.

Regards

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