Penalty upheld in absence of transit form under MP VAT Act; no rectification to file docs against pe

CST & VAT: Where Assessing Officer in absence of requisite documents submitted by assessee levied penalty under section 57(8) of Madhya Pradesh Value Added Tax Act, 2002 upon it and thereafter assessee received relevant documents and submitted same before Assessing Officer in form of request for rectification under section 54 of penalty order, provision of rectification was not attracted in matter