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 1192 - HC - VAT and Sales TaxSeeking quash of re-assessment order and consequential demand notice - Violation of principles of natural justice - Opportunity of personal hearing not granted - Petitioner requested for grant of additional time to file balance statutory forms/certificates and to upload into the departmental portal- Inter-state sale of goods - Held that:- when impugned order is perused, it would not detain this Court too long to brush aside the contention raised by petitioner, for simple reason that in the instant case opportunity was extended as could be seen from notice dated 31.01.2015 and endorsement dated 04.02.2015. In fact, petitioner sought for further time through its application/request letter which would clearly indicate that petitioner had notice of the proceedings. In that view of the matter, it cannot be construed that no opportunity was extended to petitioner or there has been violation of principles of natural justice. Endorsement would clearly indicate that opportunity of hearing had been extended to the petitioner and petitioner did not appear before the respondent – authority. Therefore, contention raised with regard to there being violation of principles of natural justice cannot be accepted and it stands rejected. It is also made clear that petitioner shall deposit 30% of the demand raised under the impugned orders along with the appeal and appellate authority shall not insist on deposit of remaining 70% of the amount but shall proceed to adjudicate the appeal on merits and in accordance with law. - Petition disposed of
|