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2018 (2) TMI 449

Penalty u/s 74(4) of KVAT Act - it was alleged that petitioner has not filed audited statement of accounts in Form 240 within 9 months after the end of the relevant year as required u/s 31(4) of the Act - Held that: - the order or endorsement dated 08.11.2016 disclose notice has been issued for the production of the said document with in 7days but it is not mentioned whether an earlier show cause notice was been issued to the petitioner to produce the documents, failing which, to show cause as to as to why penalty should not be imposed upon the petitioner - this endorsement could be treated as a notice to the petitioner to explain why he should not be imposed with penalty and after hearing the parties, the competent authority can pass appropriate orders in this regard, only with regard to penalty.

It is incumbent upon the authority, before levying any penalty, the petitioner should be heard in the matter.

Petition allowed in part.


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