9911796707
TMI Blog2017 (12) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present case, it is an admitted position that no notice in Form 309 as prescribed under sub-rule (1) of rule 46 of the rules has been issued to the respondent dealer. Consequently, it cannot be said that the respondent was afforded any opportunity of being heard as contemplated under sub-section (7) of section 34 of the GVAT Act. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowed. After hearing the respondent dealer, the revisional authority passed an order dated 12.5.2014 whereby, it disallowed 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. Chintan Dave, learned Assistant Government Pleader, invited the attention of the court to the findings recorded by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as the rules ) provides for payment of penalty. Sub-rule (1) thereof provides for issuance of a notice for penalty under the Act or rules in Form 309. A perusal of Form 309 reveals that the authority has to specifically state therein the ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
