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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 ..... nalty 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 the First Adjudicating Authority, partly confirmed by the First Appellate Authority and confirmed by the Appellate Tribunal imposing the penalty u/s 34(12) of the Act cannot be sustained and the same deserves to be quashed and set aside as the same is in breach of principle of natural justice. Consequently, the order passed by the First Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice including details of tax charged separately? (ii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that Input Tax Credit can be allowed to the purchasing dealer in the absence of tax invoice only when the retail invoice, debit note or cash memo produced in lieu of tax invoice contains all the requisite particulars of tax invoice and that the selling dealer is prohibited under the Act from issuance of tax invoice and that the selling dealer has paid the tax amount collected from the purchasing dealer to the State Government? (iii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in directing the assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advocates appearing on behalf of the respective parties do not invite any further reasoned order while remanding the matter to the learned Tribunal to consider the issue/question Nos. (i) and (ii) afresh in accordance with law and on merits. 6. Now, so far as question No.(iv) i.e. whether on the facts and circumstances of the case the Appellate Tribunal was right in law in confirming the penalty levied u/s 34(12) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the Act) is concerned, Shri Mehta, learned advocate appearing on behalf of the appellant has vehemently submitted that, as such, before levying the penalty u/s 34(12) of the Act no show cause notice has been issued upon the appellant calling the appellant to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal imposing the penalty u/s 34(12) of the Act cannot be sustained and the same deserves to be quashed and set aside as the same is in breach of principle of natural justice. Consequently, the order passed by the First Adjudicating Authority imposing penalty u/s 34(12) of the Act, partly confirmed by the First Appellate Authority and further confirmed by the Appellate Tribunal, is hereby quashed and set aside. 10. Consequently, the present appeal succeeds in part. So far as challenge to levying/imposing the penalty u/s 34(12) of the Act is concerned, the order passed by the First Adjudicating Authority levying/imposing the penalty u/s 34(12) of the Act is hereby quashed and set aside. 10.1. So far as questions No. (i) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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