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2022 (6) TMI 280 - HC - VAT and Sales TaxLevy of tax with penalty u/s 10A of the CST Act - transfer of right to use goods - revised show cause notice issued without meeting out the legal requirements - alleged misuse of 'C' Forms in respect of purchases made by the appellant - HELD THAT:- It is evident that the respondent refused to examine the contentions raised by the appellant with respect to the control and possession over all goods at all times, but never parted with it, as the same are irrelevant. In any event, the respondent has already decided to conclude levy of tax and penalty against the appellant, without even waiting for the objections filed by them. While so, the revised notice issued by the respondent cannot be allowed to be sustained. The learned Judge failed to consider the same and erred in directing the appellant to file their objections to the impugned notice. Therefore, we are inclined to interfere with the order passed by the learned Judge. Misuse of C- Forms - HELD THAT:- The appellant submitted that an opportunity may be given to the appellant to approach the appellate authority, in the event of passing an order under the CST Act, and to prove by documentary evidence that they have never misused the 'C' forms. This court finds some bona fide in the contention so raised on the side of the appellant. The revised notice issued by the respondent dated 30.08.2012 as well as the order of the learned Judge are set aside - the respondent to redo the entire exercise by issuing a fresh notice under the relevant enactments, to the appellant within a period of three weeks from the date of receipt of a copy of this order - appeal disposed off.
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