https://www.taxtmi.com/caselaws?id=249852 Penalty under Section 34(12) of the Gujarat VAT Act could not be sustained where the show cause notice referred only to penalties under Sections 34(7) and 12(7); because the dealer was never asked to meet a proposed Section 34(12) penalty, its confirmation breached fair hearing and natural justice and was quashed. The interconnected dispute on invoice classification and entitlement to input tax credit was not finally decided and was remitted to the Tribunal for fresh consideration on merits in accordance with law. en-us Sat, 21 Dec 2013 00:00:00 +0530 Fri, 25 Jul 2014 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249852 Penalty under Section 34(12) of the Gujarat VAT Act could not be sustained where the show cause notice referred only to penalties under Sections 34(7) and 12(7); because the dealer was never asked to meet a proposed Section 34(12) penalty, its confirmation breached fair hearing and natural justice and was quashed. The interconnected dispute on invoice classification and entitlement to input tax credit was not finally decided and was remitted to the Tribunal for fresh consideration on merits in accordance with law. Case-Laws VAT and Sales Tax Sat, 21 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249852