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2010 (2) TMI 1088 - HC - VAT and Sales TaxImposition of penalty on the petitioner, a public limited company incorporated under the Companies Act, 1956, in respect of the assessment year 2003-04 Held that:- The impugned directions, contained in the order, dated May 18, 2009, passed by respondent No. 3 imposing penalty of ₹ 35,03,793.10 on the petitioner, are not sustainable in law inasmuch as no notice, as is required under section 13(2) of the TST Act, was issued to, and served upon, the petitioner before the said penalty was imposed on the petitioner and the petitioner was, thus, denied the opportunity of having his say in the matter. Situated thus, this court cannot but be interfered with the impugned order, dated Match 18, 2009, to the extent that the same, as indicated hereinabove, imposes penalty on the petitioner.
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