2018 (2) TMI 453

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..... u/s 70(2) of the KVAT Act, 2003, for the tax periods in question - Held that: - without expressing any opinion on the merits or demerits of the case, we deem it appropriate to remand the matter to the Revisional Authority for reconsideration in accordance with law in order to provide one more opportunity to the appellant to defend the case - appeal allowed by way of remand. - S.T.A. No.100005/20 .....

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..... under the provisions of the KVAT Act. The prescribed authority invoking the provisions under Section 39(2) read with Section 70(2) of the KVAT Act levied the penalty on the ground that the appellant had issued a false H declaration form. 3. Being aggrieved by the same, the appellant preferred statutory appeal under Section 62 of the KVAT Act before the appellate authority. The appellate autho .....

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..... these appeals is, no sufficient opportunity was provided by the Revisional Authority while restoring the penalty order levied under Section 70(2) of the KVAT Act, 2003, for the tax periods in question; the order of the revisional authority runs contrary to the principles of natural justice. Accordingly, he seeks for an opportunity of hearing before the revisional authority. 5. Having regard .....

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