2013 (5) TMI 86

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..... was Rs.1,16,30,000/- and the penalty proposed was Rs.9,39,704/-. This itself therefore proves that SCN referred to in Ext.P3 penalty order is not Ext.P2 SCN. In such circumstances, I am inclined to accept the case of the petitioner that Ext.P3 penalty order was not preceded by a SCN. For that reason, I direct that Ext.P3, the order now issued be treated as notice issued to the petitioner u/s 67 o .....

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..... order was passed in relation to the assessment year 2010-11. It is with these allegations contending that the penalty order was issued without show cause notice or opportunity of hearing, this writ petition was filed. 3. However, the stand taken by the respondents is that Ext.P2 show cause notice issued under Section 67 of the KVAT Act was in relation to the assessment year 2010-11 and that the .....

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..... . 5. For that reason, I direct that Ext.P3, the order now issued be treated as notice issued to the petitioner under Section 67 of the KVAT Act in relation to the assessment year 2010-11. It will be open to the petitioner to file his objection to Ext.P3 within three weeks from today. Once the petitioner files objection as above, petitioner will be afforded an opportunity of hearing and on that b .....

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