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2019 (3) TMI 404 - HC - VAT and Sales TaxRestoration of assessment - TNVAT Act - suo motu framing the issue and adjudicating the same which were not at all disputed by the respondent in its Appeal - restoration of levy of tax and penalty u/s 27(3) in absence of any purchase omission - Held that:- In the instant case, we have seen the memorandum of appeal filed by the Revenue before the Tribunal in Form-Z and the said memorandum of appeal has disputed only two of the turnovers, which were assessed to tax and were deleted by the first appellate authority, viz., difference in sales turnover of ₹ 9,40,800/- and receipt of cartage for ₹ 3,76,435/-. The turnover, which has now been restored by the Tribunal being ₹ 5,25,000/- was never appealed against - Similarly, the Revenue did not challenge the order passed by the first appellate authority deleting the entire penalty imposed by the Assessing Officer under Section 27(3) of the TNVAT Act. Thus, the impugned order is wholly without jurisdiction. Tax case revision is allowed - the order passed by the Tribunal is set aside; and the order passed by the first appellate authority is restored - decided in favor of petitioner-dealer.
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