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TMI Blog2014 (7) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 3. Feeling aggrieved and dissatisfied with the order dated 28.03.2013 passed by the learned Gujarat Value Added Tax Tribunal passed in Second Appeal No. 710 of 2011, the appellant has preferred the present tax appeal to consider the following substantial questions of law: (i) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in treating the invoices produced by the appellant as "Retail Invoices" even though the nomenclature of a document cannot be conclusive to decide as to whether a invoice produced is a Retail Invoice or a Tax Invoice and even though admittedly, the invoice produced contained all the essential ingredients of a Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing authority had never proposed to impose any penalty under the said section in the statutory notice in Form No.309 issued for this purposes and even though the said notice was served on to the appellant after the date of passing assessment order?" 4. At the outset, it is required to be noted that Shri A.N.Mehta, learned advocate appearing on behalf of the appellant does not press the present appeal qua question No. (iii). Hence, present tax appeal is dismissed as not pressed so far as question No. (iii) is concerned. 5. Now, so far as question Nos. (i) and (ii), which are interrelated, are concerned, there is a broad consensus between the learned advocates appearing on behalf of the respective parties that the matter be remitted to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhi, learned AGP appearing on behalf of the respondent, as such, is not in a position to satisfy the Court that before imposing the penalty u/s 34(12) of the Act, any show cause notice was issued upon the appellant. 9. We have perused the statutory notice issued in Form No.309 and considering the same it appears that there is a reference to the penalty u/s 34(7) and u/s 12(7) of the Act only. However, there is no reference of penalty u/s 34(12) of the Act. Thus, before imposing the penalty u/s 34(12) of the Act neither any statutory notice has been served upon the appellant nor the appellant has been called upon to show cause as to why the penalty u/s 34(12) of the Act may not be levied/imposed. Under the circumstances, the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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