2013 (5) TMI 86

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.... a dealer under the KVAT Act engaged in the trade of river sand. According to the petitioner, he was issued Ext.P1 notice directing production of the books of accounts for the assessment years 2010-11 and 2011-12. It is his case that thereafter he was issued Ext.P2 show cause notice proposing penalty for the year 2011-12 and he showed cause against that show cause notice. However, Ext.P3 penalty o....

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....ding of Ext.P2, the notice, shows that the turnover quantified therein was Rs.1,16,30,000/- and the penalty proposed was Rs.9,39,704/-. This itself therefore proves that show cause notice referred to in Ext.P3 penalty order is not Ext.P2 show cause notice. In such circumstances, I am inclined to accept the case of the petitioner that Ext.P3 penalty order was not preceded by a show cause notice. 5....