https://www.taxtmi.com/caselaws?id=328354 A penalty order under the Bihar Value Added Tax Act was quashed because the assessee was not given a proper opportunity to explain the return discrepancy or produce supporting documents before adverse action was taken. The court treated penalty as a serious matter and accepted that the goods had already suffered entry tax and were claimed to be imported only for free replacement under warranty. The matter was remanded to the assessing authority for fresh decision in accordance with law after hearing the petitioner. en-us Fri, 01 Apr 2016 00:00:00 +0530 Thu, 02 Jun 2016 11:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328354 A penalty order under the Bihar Value Added Tax Act was quashed because the assessee was not given a proper opportunity to explain the return discrepancy or produce supporting documents before adverse action was taken. The court treated penalty as a serious matter and accepted that the goods had already suffered entry tax and were claimed to be imported only for free replacement under warranty. The matter was remanded to the assessing authority for fresh decision in accordance with law after hearing the petitioner. Case-Laws VAT and Sales Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328354