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State of Gujarat Versus Dipak Enterprise

2017 (12) TMI 635 - GUJARAT HIGH COURT

Penalty - whether in the facts and circumstances of the case, the revisional authority was justified in levying penalty under section 34(7) of the GVAT Act? - Held that: - The revisional authority in the order passed under section 75 of the GVAT Act has imposed penalty under section 34(7) of the said Act. Sub-section (7) of section 34 of the GVAT Act provides for imposing penalty after affording the dealer an opportunity of being heard - Evidently, therefore, the statute contemplates issuance of .....

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. - Levy of penalty was in breach of the provisions of sub-section (7) of section 34 of the GVAT Act - petition dismissed - decided against petitioner-Revenue. - Special Civil Application No. 21589 of 2017 - Dated:- 7-12-2017 - MS. HARSHA DEVANI AND MR. A.S. SUPEHIA, JJ. For The Petitioner : Mr Chintan Dave, Assistant Government Pleader ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner-State of G .....

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der section 34(2) of the GVAT Act and an assessment order was passed on 18.10.2011. During the course of assessment proceedings, no additional demand came to be raised. The Deputy Commissioner of Commercial Tax (hereinafter referred to as the revisional authority ), in exercise of powers under section 75 of the GVAT Act, took the assessment order in revision. The revisional authority noticed that during the year under consideration the respondent had entered into purchase transactions with one M .....

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llowed input tax credit amounting to ₹ 1,74,877/- on purchases made by the respondent from M/s. Om Incorporation and also levied statutory interest and penalty. 3. The respondent carried the matter in revision before the Tribunal in Revision Application No.79 of 2014. By the impugned order, the Tribunal has set aside the order passed by the revisional authority to the extent of the penalty levied under section 34(7) of the GVAT Act, which has given rise to the present petition. 4. Mr. Chin .....

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ces of the case, the revisional authority was justified in levying penalty under section 34(7) of the GVAT Act. 6 A perusal of the impugned order reveals that, before the Tribunal, it had been contended that on behalf of the respondent dealer that no show cause notice in Form No.309 was issued to the dealer prior to levy of penalty under section 34(12) of the GVAT Act. Moreover, there was no proposal to levy of penalty in the notice and hence, no penalty could have been levied under section 34(1 .....

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has availed tax credit for which he is not eligible; (d) has employed such method of accounting which does not enable the Commissioner to assess the tax due from him, or (e) has knowingly furnished false or incorrect self assessment,- he shall, after giving the dealer an opportunity of being heard, direct that the dealer shall pay, by way of penalty, a sum not exceeding one and a half times of the amount of tax assessed on account of the said reason in the audit assessment. 8. Rule 46 of the Guj .....

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