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2019 (8) TMI 1017 - HC - VAT and Sales TaxLevy of penalty - Validity of revised assessment order - Section 27 of TNVAT Act - reasonable opportunity of showing cause - HELD THAT:- It will be clear that there is no mention about proposal to levy penalty under Section 27(4) of TNVAT 2006 - proviso to Section 27(4) of TNVAT Act mandates that a dealer has to be given reasonable opportunity of showing cause before imposition of penalty under Section 27(4) of TNVAT Act. It is made clear that impugned order is set aside solely on the ground that writ petitioner has not been given an opportunity to show cause before passing an order of imposition of penalty under Section 27(4) of TNVAT Act. In other words, no opinion or view of this Court is expressed qua merits of the matter, more particularly qua impugned order. Petition allowed.
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