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2015 (9) TMI 630 - HC - VAT and Sales TaxPenalty Proceedings – Petitioner impugns order passed in penalty proceedings in which it was stated that assesse acknowledged notice and filed reply involving objections to proposal for assessment under Rule 6(5) of CST (Kerala) Rules 1957 – It was alleged that Proceedings are initiated for levying penalty only on account of incorrect understanding of factual situation, So much so, proposal to impose penalty is without any basis – Held that:- In view of reply given by petitioner, finding in impugned order that in penalty proceedings petitioner has not explained anything regarding penalty notice was unsustainable – Therefore impugned order set aside – Decided against Petitioner.
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