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2016 (2) TMI 437 - HC - VAT and Sales TaxWrit petition Challenging the order of default assessment of tax, interest u/s 32 of the DVAT Act and the other an order levying penalty under Section 33 of the DVAT Act) for the third quarter of 2013-14 as well as two penalty notices - computer/machine generated notices - Held that:- The above order in Form DVAT-24 is in a pre-printed format and is unsigned. Therefore, it is not possible to make out which of the above alternatives provided in the captioned preamble paragraph applies to the case on hand. It fails to spell out the reasons for the VATO concluding that the purchases in question were made from suspicious/bogus dealers. In effect, it is a non-speaking order and it is impossible to discern what reasons weighed with the VATO while issuing such an order. Orders set aside - The proceedings emanating from the notice dated 29th December, 2014 issued under Section 59 (2) of the DVAT Act revived before the VATO concerned. - Matter remanded back.
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