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2012 (7) TMI 864 - PUNJAB AND HARYANA HIGH COURTWhether after the Tribunal held that the proceedings were bad for want of proper notice to the consignee-respondent, the matter was required to be remanded to the appropriate authority for fresh proceedings after complying with the legal requirements under the statute. Held that:- The penalty imposed by the Department had been paid by the consignee and thereafter the appeal had also been filed by the respondent-consignee. Once that was so, we are of the opinion that the issuance of notice to the respondent was mandatory. The failure to issue notice rendered the order imposing penalty unsustainable. In such circumstances, it was appropriate for the Tribunal to have remanded the matter to the assessing authority and has erred in not remitting the same to the assessing authority.The substantial questions are answered accordingly and it is held that the Tribunal ought to have remitted the matter to the appropriate authority for fresh decision in accordance with law. Matter is remanded to the Deputy Excise and Taxation Commissioner-cum-Joint Director (Investigation), Patiala Division, Patiala.
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