2021 (6) TMI 592

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....ting turn over relating to transactions effected within the State and thereby made under declaration of tax. The gist of the show-cause notice issued upon the petitioner is to the effect that the petitioner-Company is a registered dealer and is carrying on trade in Nissan and Renault branded motor cars. They purchases Nissan branded Motor vehicles from its manufacturing unit located in Kanchipuram District, Tamilnadu State against C-forms and also Renault branded cars from M/s. Renault India Pvt. Ltd. Chittoor and effected sales under the Andhra Pradesh Value Added Tax Act (for short, 'the VAT Act') and Central Sales Tax Act (CST Act). Audit under the VAT Act of the assessee for the period from April 2016 to June 2017 disclosed under declar....

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....tion of tax has been made in the show-cause notice. In the absence of such allegation, it was beyond the jurisdiction of the 2nd respondent to impose penalty at the rate of 100% in terms of Section 53(3) of the VAT Act. The aforesaid issue had been dealt by a Coordinate Bench of this Court in W.P.No.14294 of 2012, wherein the Bench held as follows: "5. As is apparent from the show-cause notice dated 4-4-2012 except extracting the provision of Section 53(3) there is no indication that in the facts and circumstances of the case, the petitioner-assessee is alleged to have committed fraud or wilful neglect in under declaring his tax liability. 6. In view of the singularly laconic nature of the show-cause notice, the dealer was denied reaso....