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2014 (6) TMI 877 - HC - VAT and Sales TaxLevy of penalty - Notice not issued - Held that:- Supreme Court as well as this Court has time and again held that levying of penalty without notice to the dealer is against the provision of law. The impugned order reveals that without any proposal notice the penalty has been levied. Hence, the penalty levied under Section 27(3)(b) of the TNVAT Act is liable to be set aside. Accordingly, the assessment order dated 22.05.2014 insofar as it relates to levy of penalty alone is set aside and the matter is remitted back to the authority concerned for passing fresh orders after affording an opportunity of personal hearing to the petitioner. - Decided in favour of assessee.
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