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2014 (6) TMI 129 - RAJASTHAN HIGH COURTMaintainability of appeal - Alternative remedy available - Rajasthan Excise Act 1950 - Held that:- in view of remedy available to the petitioner under Section 9A of the Act of 1950 before the Excise Commissioner/Tax Board within a period of one month from the date of receiving copy of the order, I am not inclined to interfere with the impugned order. As the petition is pending before this Court and interim protection has been granted to the petitioner, the present writ petition is disposed of with the observations that in case petitioner files an appeal before the competent appellate authority, the same shall be considered and decided by the authority on merit as expeditiously as possible after affording reasonable opportunity of being heard to the petitioner within a period of one month from the date of filing of appeal. The interim protection granted to the petitioner shall remain in currency till decision of the appeal. It is also observed that appellate authority shall consider the prayer for reduction of penalty imposed against the petitioner in the impugned order sympathetically - Decided against assessee.
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