Cst liability an penalty

Originally posted by : GANESHAN
	penalty cannot be paid until and unless order is passed. you should produce require documents before STO.

STO has instructed us to pay the penalty u/s.29(c). We are not getting any information related to this section. Kindly help.

Section 29(9)(C) : Filing of a return, which is not incomplete and self-consistent

Important characteristics

* This penalty can be imposed on a dealer

* There is no mention about the word 'person'

* Recourse of Rule 20 of the MVAT Rules, 2005, may be taken which defines what is 'complete and self-consistent.

* 'Hearing' is must before imposition of a penalty under this sub-section

* Writing order is must

* This penalty is discretionary in nature

Quantum of penalty

* Rs.1000/- per return

* This penalty is without prejudice to any other penalty, which may be imposed under the Act.