Penalty notice U/s 59(2) Rs.50000

This query is : Resolved

K D Sharma (Querist)
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20 February 2023 Dear Sir,
penalty of Rs.50000/ imposed u/s 59(2) notice under Dvat Act, assessee filed appeal before joint commissioner of Dvat, please guide how to drop it and what papers to be enclose with this at the time of hearing
thanks & regards
K D Sharma
Mob-9810752318
Email kds70@yahoo.com

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 July 2024 To address the penalty imposed under section 59(2) of the Delhi Value Added Tax (DVAT) Act and appeal before the Joint Commissioner of DVAT, here are the steps you can take and the documents you may need to submit:

### Steps to Drop the Penalty:

1. **Review Grounds of Penalty:**
- Understand the specific grounds on which the penalty of Rs. 50,000 was imposed. This could include late filing, non-compliance, or other violations under the DVAT Act.

2. **Prepare Appeal Petition:**
- Draft a clear and concise appeal petition outlining the reasons why you believe the penalty should be dropped. Mention any legal grounds, procedural irregularities, or factual inaccuracies that support your case.

3. **Supporting Documents:**
- Gather all relevant documents that support your appeal. These may include:
- **Copy of Penalty Notice:** Include a copy of the penalty notice showing details of the penalty imposed.
- **Grounds of Appeal:** Clearly state the grounds on which you are appealing the penalty.
- **Evidence of Compliance:** If applicable, provide evidence that you were compliant with DVAT requirements or that any non-compliance was unintentional or due to extenuating circumstances.
- **Financial Statements:** Provide relevant financial statements or documents that support your financial position and any impacts of the penalty.
- **Legal Precedents:** If there are any legal precedents or case laws that support your position, include references to these in your appeal.
- **Any other relevant documents:** Depending on the specifics of your case, include any other documents that may strengthen your appeal.

4. **Submission and Hearing:**
- Submit your appeal petition along with all supporting documents to the Joint Commissioner of DVAT within the specified timeframe.
- Attend the scheduled hearing before the Joint Commissioner. Present your case clearly and respond to any queries or objections raised by the authorities.

5. **Follow-Up:**
- After the hearing, follow up with the Joint Commissioner's office as required. Be prepared to provide additional information or clarification if requested.

### Additional Tips:

- **Consult with a Tax Advisor:** Consider seeking advice from a tax advisor or a legal professional specializing in DVAT matters. They can provide specific guidance tailored to your case and assist in preparing a strong appeal.

- **Be Punctual:** Ensure all submissions are made within the deadlines specified by the DVAT authorities to avoid further complications.

- **Maintain Records:** Keep copies of all communications, submissions, and documents related to the appeal for future reference.

By following these steps and ensuring you have a comprehensive appeal petition supported by relevant documents, you enhance your chances of successfully appealing against the penalty imposed under section 59(2) of the DVAT Act.