Levy of Penalty u/s 53(3) of the VAT Act - Under declaration of tax - as the petitioner-assessee was not...

Levy of Penalty u/s 53(3) of the VAT Act - Under declaration of tax - as the petitioner-assessee was not put on adequate notice with regard to imposition of higher penalty and therefore, had no opportunity to respond thereto the impugned penalty order based on lack of plausible explanation on such score suffers from jurisdiction error and falls foul of principles of fair procedure and natural justice. - HC .....

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