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2015 (9) TMI 578 - HC - VAT and Sales TaxFailure to issue Show-Cause notice – Before passing impugned orders, respondent failed to issued show-cause notice to petitioner as per circular, therefore, impugned orders are not sustainable in law – Held that:- admittedly, impugned proceedings have been issued without issuing show-cause notice to petitioner –As per circular issuance of notice is desirable since there may be disputes on actual amount of arrears, number of days of delay and calculation of penalty – From reading of said circular, it is clear that before imposing penalty, notice has to be issued to assesse and said notice should also contain details of amount of arrears, due date of payment, date of payment, number of days delay and penalty payable – Without issuing such notice as contemplated under circular, respondent has straightaway passed impugned proceedings, which is not correct – Therefore, impugned orders passed in violation of said circular, cannot be sustained – Petitioner directed to submit their reply by treating impugned proceedings as show-cause notices – Decided in favour of petitioner.
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