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2019 (1) TMI 309 - HC - VAT and Sales TaxPenalty u/s 54(1)(14) of the U.P. VAT Act - no intent to evade - validity of remand order - Held that:- It could not be denied by learned Standing Counsel that the First Appellate Authority had recorded a finding that the penalty notice insofar as it had been issued solely on account of security money not been deposited by the assessee was not proper. Once that finding had arisen and been recorded by the First Appellate Authority, there did not survive any further issue as may have resulted in a direction of remand notwithstanding with the fact that the proceedings upto the stage of imposition of penalty had been conducted exparte against the assessee. For the purpose of imposing penalty, the burden clearly lay on the revenue authority to issue a proper notice bringing out the charge of violation alleged against the assessee. Once the First Appellate Authority found that the allegation did not constitute offence of violation, the matter had to rest there - The discretion is always with the Assessing Authority while issuing the notice to examine the matter and frame such charge against the assessee as it felt proper. Once the charge had been framed, there is no room for seeking improvement that too at the stage of first appeal. Once the penalty notice has been found to be wanting in ingredients of offence, that is absence of charge of intention to evade tax, there did not exist any room to allow a second/fresh opportunity at the stage of appeal or to allow the Assessing Authority to issue a fresh notice to level all fresh charge - revision allowed - decided in favor of assessee.
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