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TMI Blog2024 (1) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... Act - requirement to issue notice in the Form VAT-N3 - HELD THAT:- The said form gives the format of the penalty, which is proposed to be levied under Section 38 of the Act. It is after a proper due opportunity and the assessment having been done and thereafter penalty is levied under Section 38 of the HVAT Act, which is three times as per the requirement. The order dated 12.01.2016 (Annexure A- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv Sharma, Advocate. For the Respondent : Mr. Sharan Sethi, Addl.A.G., Haryana. G.S. SANDHAWALIA , J. (Oral) 1. Challenge in the present appeal is to the order dated 23.07.2018 passed by the Haryana Tax Tribunal, Chandigarh, whereby appeal filed by the said assessee under the Haryana Value Added Tax Act, 2003 (for short the HVAT Act ) was dismissed by holding that the assessee di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only modification is that the correct penalty as such was assessed at Rs. 5,51,895/-, whereas it had been earlier calculated at Rs. 5,61,895/-, being three times of the tax amount of Rs. 1,83,965/- while noting that under Section 38 of the HVAT Act, the penalty amount has been levied. Counsel has tried to convince that the proceedings were under Section 29 of the HVAT Act and therefore, the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Rule 31 reads as under:- 31. Imposition of penalty:- Where an assessee or any other person on whom a duty or a liability has been cast under the Act or these rules, commits an offence punishable under the Act the taxing authority competent to impose penalty shall serve on him a notice in form VAT-N3 specifying the offence and calling upon him to show cause by such date, ordinarily not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under Section 38 of the HVAT Act has been levied. The question as such sought to be raised that proceedings were under Section 29 of the HVAT Act is without any substance keeping in view that notice under Section 38 of the HVAT Act was issued and the assessee failed to respond to the same. 7. We do not find any substantial question of law arises for consideration in the peculiar facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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