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2015 (12) TMI 1426 - HC - VAT and Sales TaxLevy of penalty under Section 27(3) - escapement of assessment due to wilful non disclosure of assessable turnover and in the absence of any omission of turnover - Held that:- For the pre-assessment notices dated 26.12.2014, the petitioner had filed replies dated 06.01.2015, which are supported by acknowledgements dated 08.01.2015. However, in the impugned orders, it has been specifically stated that no objections had been filed. Hence, it is crystal clear that the respondent without considering the detailed objections, passed the impugned orders - matter remanded back - Petition disposed of.
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