Bombay HC: Denounces Assessee's dishonest conduct for collecting taxes but not remitting to Govt.; Dismisses appeal

Bombay HC declines to entertain appeal filed by Assessee who collected sales tax from its customers but chose not to pay over the sum to the Government and only after he was investigated in pursuance of a Notice and the illegality was found out,

that he filed revised returns and paid the amount; Elucidating that such conduct "smacks of dishonesty" in Ashish Trading Co. vs State of Maharashtra (21-Dec-2023)