2016 (12) TMI 370

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....t Pleader for the Opponent JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as the "learned Tribunal") dated 16.06.2009 passed in Second Appeal No. 706 of 2001, the assessee has preferred present Appeal. 2.0. While a....

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....8,764/u/ s 45(6) without exercising his own discretion." 3.0. Today, when the present appeal is taken for final hearing, it is reported that the quantum appeal preferred by the assessee being Tax Appeal No. 2120 of 2009 is dismissed by the Division Bench of this Court vide judgment and order dated 12.01.2010. However, the Division Bench while dismissing the said appeal observed that the departm....

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.... under the statute. Normally, the penalty is to be imposed while passing the assessment order. If any, action is initiated belatedly, in that case, the same may not be permitted to be continued after a lapse of lone time if it is demonstrated that by the delay in taking the action, it has caused the prejudice. No prejudice is shown to have been demonstrated. On the contrary, by the delay in initia....