Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1307 - HC - VAT and Sales TaxRejection of application for settlement - Section 24B of the M.P. VAT Act - no opportunity was granted to the petitioner. - discretion in refusing the adjournment after more than 5-6 opportunities have been granted to him - Held that:- on the ground of adjournment one or the other discretion in refusing the adjournment in the facts and circumstances of the case showing that the Authority has acted arbitrary or illegally refusing to grant one more opportunity had led that the Competent Authority shall be free to proceed the matter by refusing any further opportunity to the petitioner; therefore, it cannot be said that the Authority acted arbitrary or unreasonably. Accordingly, we see no reasons. Even, if the respondent were entitled to proceed exparte than they should have adverted all this prima facie that a specific case of multiplicity considered the transaction as indicated. The Authority should evaluate and have verified the entries made therein as to whether the settlement should be permitted or that a part a single entry repeated multiple times. Than the amount be inflated as the error shown in para 7-8 the calculation made by the Authority shall considered the same. Keeping in view the facts and circumstances of the case, the matter was granted to proceed on 26.08.2014 but while deciding the question of permanent settlement, they were not considered or accepted or rejected by showing that the application have not been examined for settlement. In view of the above, the fact that the question of permanent settlement, it is to be remanded back to the Assessing Officer as to whether the reconsideration of petitioner is infact existing or not for examination to allow this petition and to quash the impugned; therefore, the impugned order is quashed and the matter is remanded back to the Assessing Officer.
|