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2013 (5) TMI 86 - HC - VAT and Sales TaxPenalty was imposed - According to assessee the Ext.P3 penalty order was passed in relation to the assessment year 2010-11 and the same was issued without SCN or opportunity of hearing, this writ petition was filed. - Held that:- A reading of Ext.P2, the notice, shows that the turnover quantified therein was Rs.1,16,30,000/- and the penalty proposed was Rs.9,39,704/-. This itself therefore proves that SCN referred to in Ext.P3 penalty order is not Ext.P2 SCN. In such circumstances, I am inclined to accept the case of the petitioner that Ext.P3 penalty order was not preceded by a SCN. For that reason, I direct that Ext.P3, the order now issued be treated as notice issued to the petitioner u/s 67 of the KVAT Act in relation to the assessment year 2010-11. It will be open to the petitioner to file his objection to Ext.P3 within 3 weeks from today.
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