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2015 (4) TMI 460 - HC - VAT and Sales TaxReversal of input tax credit - Imposition of penalty - Opportunity of hearing not granted - Held that:- in terms of Section 27(3) of the Act, penalty can be imposed for wilful suppression and there is no finding to that effect as far as the petitioner is concerned. - no opportunity was given to the petitioner has not been disputed by the learned Additional Government Pleader - Impugned order is set aside - Decided in favour of assessee.
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