2023 (5) TMI 234

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....r. SM Chakraborty, Sr. Advocate Ms. A. Pal, Advocate, Advocate For Respondent(s) : Mr. D. Bhattacharjee, GA Mrs. NC Saha, Advocate JUDGMENT & ORDER (ORAL) Heard learned counsel for the parties. 2. The writ petitioner is aggrieved by the penalty of Rs. 2,73,800.30 imposed under Section 53 of the TVAT Act, 2004, by the impugned order of assessment dated 30.03.2022 passed by the respondent no. 2,....

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....r ground urged by learned senior counsel for the writ petitioner is absence of notice before imposition of penalty which is in teeth of the provisions of Section 53(3) of the Act, 2004, and in violation of principles of natural justice as well. 4. Learned GA for the respondents-State, Mr. D. Bhattacharjee, has at the outset drawn the attention of this court to the letter dated 15.12.2020 (Annexur....

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....r of being heard. Learned GA has informed that such a format has been prescribed in the year 2021 vide notification dated 07.12.2021 issued by the Finance Department, (Taxes and Excise) State of Tripura. 5. Learned senior counsel for the petitioner has in reply pointed out from the assessment order that the Assessing Officer has clearly recorded that the company had filed all returns under Sectio....

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....earned senior counsel for the writ petitioner has categorically submitted that the petitioner accepts the rest of the assessment order and is ready to pay the tax liability imposed upon him. 6. Having heard the submissions of learned counsel appearing for the parties, and having gone through the relevant materials pleaded from the record, we are of the considered view that the penalty imposed upo....