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2019 (9) TMI 1303 - HC - VAT and Sales TaxRevision of assessment - levy of penalty - It is the specific contention of the petitioner that there was no intentional or wilful sales omission on the part of the petitioner and thus, imposing penalty cannot be sustained, more particularly, when the petitioner has paid the tax due and interest immediately, on receipt of notice of proposal itself - HELD THAT:- Such imposition of penalty would arise only when there is a wilful non-disclosure of turnover and to that effect a specific finding should be rendered by the Assessing Officer in the impugned order. In this case, there are no such findings rendered, except to state that the penalty is levied for willful non-disclosure of turnover. It is true that the petitioner has not responded to the notice dated 06.01.2017 - However, considering the fact that the petitioner has already discharged the tax and interest liability, this Court is of the view that one more opportunity shall be granted to the petitioner, more particularly, when he has succeeded before the Appellate Authority in getting the matter remitted back to the Assessing Officer to reconsider the issue afresh. The matter is remitted back to the Assessing Officer to reconsider the issue on the penalty once again, after giving an opportunity of personal hearing to the petitioner - Petition allowed by way of remand.
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