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2024 (1) TMI 930 - HC - VAT and Sales TaxValidity of demand of VAT and penalty - suppression of the sales/stock difference - use of tracing paper - Validity of proceedings under Section 29 of the HVAT Act - requirement to issue notice in the Form VAT-N3 - HELD THAT:- The said form gives the format of the penalty, which is proposed to be levied under Section 38 of the Act. It is after a proper due opportunity and the assessment having been done and thereafter penalty is levied under Section 38 of the HVAT Act, which is three times as per the requirement. The order dated 12.01.2016 (Annexure A-2), therefore, is apparently passed by the Joint Excise and Taxation Commissioner (Appeals), Faridabad, and the Tribunal has rightly dismissed the appeal as noticed above after recording the affirmed findings that the penalty under Section 38 of the HVAT Act has been levied. The question as such sought to be raised that proceedings were under Section 29 of the HVAT Act is without any substance keeping in view that notice under Section 38 of the HVAT Act was issued and the assessee failed to respond to the same. There are no substantial question of law arises for consideration in the peculiar facts and circumstances of the case - appeal dismissed.
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