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2019 (12) TMI 329 - HC - VAT and Sales TaxImposition of penalty - Section 54(1)(14) of the U.P. Value Added Tax Act - validity of passing a fresh order after quashing the order of penalty, being without any basis and without any material on record - validity of remanding the matter back to the Assessing Authority to give fresh innings in terms of passing a fresh order when the order appealed against was unsustainable in the eyes of law - Principles of natural justice. HELD THAT:- From the perusal of the record, it reveals that the first appellate authority has accepted the contention of the revisionist that the penalty order is a cryptic one, as neither any provision was referred nor any reason was assigned for levy of penalty - The record further reveals that the first appellate authority has recorded a finding of fact in favour of the revisionist that in the penalty order, no violation of law has been mentioned. Moreover, neither any notice was issued before levy of penalty, nor any opportunity was provided to the revisionist before taking action against it. In the case, in hand, the revisionist was deprived of any notice being served upon it, nor any reason or contravention of the provisions were mentioned in the penalty order. The penalty order clearly shows that it has been passed in pre-printed format, from which it is clear that the penalty has been imposed without application of mind and without assigning any reason. The case, in hand, is squarely covered by the judgement of this Court in M/s Ecom Express Private Ltd. [2019 (1) TMI 309 - ALLAHABAD HIGH COURT]. In the said case, the Court came to the conclusion that after issuance of notice, charges were framed. The first appellate authority is not permitted to give a second innings to the Department. Revision is allowed - issue answered in favour of the revisionists and against the Department.
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