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2014 (2) TMI 1142 - HC - VAT and Sales TaxChallenge to assessment order - Non service of notice - Imposition of penalty - Held that:- Three notices were issued to the dealer but he did not appear before the assessing officer. The receipt of the last notice has also been placed on record which shows that the notice was dispatched on July 31, 2012 within Agartala itself and the next date of hearing was August 25, 2012. The notices were properly addressed and, therefore, we can draw a legal presumption that notices must have been served upon the assessee. - If an assessee after service of the notice does not appear before assessing officer then the assessing officer is not required to send him another notice to apprise him of such evidence. If the assessee appears before the assessing officer then obviously the assessing officer must bring to his notice the material which is sought to be used against him so that he can respond to the same. However, if the assessee chooses not to appear before the assessing officer he is taking a risk and the assessing officer can rely upon the material which he has with him and is not required to send another notice to the assessee specifically bringing to his notice the said material. Admittedly, no notice was given to the assessee before imposition of penalty. - A bare perusal of Section 31(5) of the TVAT Act clearly shows that no penalty can be imposed without first issuing notice. We also find that in the three notices issued earlier there was nothing in the said notices to indicate that the assessing officer also intended to impose penalty. - Decided partly in favour of assessee.
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