Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1189 - HC - VAT and Sales TaxNon-submission of all statutory Form-'C' on the basis of which the appellant claims payment of concessional tax - Violation of principles of natural justice - appellant was not given adequate opportunity nor was given opportunity of personal hearing - appellant paying tax to the tune of several crores regularly - Held that:- from the facts and circumstances of the case, we are of the firm opinion that fair and reasonable opportunity was not given to the appellant to furnish the balance statutory forms as time prayed for was denied without recording reasons or considering the reply of the appellant. The same was thus in clear violation of the principles of natural justice. As such, the finding recorded by the Writ Court that a week's opportunity was sufficient and also that the appellant had an alternate remedy of filing appeal, cannot be justified in law. The dismissal of the writ petitions was thus not warranted in the facts of the present case. Therefore, the appellant is directed to furnish the requisite statutory Form -'C' with the Assessing Authority within two months i.e., on or before 20.05.2015 and avail the benefit of concessional tax. - Decided in favour of petitioner
|