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2014 (4) TMI 177 - HC - VAT and Sales TaxRemission of tax and penalty – Whether non-registration is a bona fide error u/s 41(1) of Gujarat VAT Act – Whether right to personal hearing provided u/s 41(1) - Held that:- Section 41 (1) the VAT Act permits the State Government remit by an order either generally or specially, the whole or any part of the tax, penalty or interest payable in respect of any period by any dealer or a class of dealers of any specified class of sales or purchase - For exercise of power u/s 41(1) what is essential is that the Government should think fit that it is necessary to do so in the public interest in case of double taxation or to redress an inequitable situation or for sufficient and reasonable cause - All that the petitioner offered by way of explanation for his non-registration was a bona fide error which was even otherwise not acceptable - If under such circumstances, the Government did not find it appropriate to exercise power u/s 41 (1) of the Act - No need for interference - The contention that there was a breach of natural justice also cannot be accepted - It was not a case where the Government without putting the petitioner to notice passed an order which resulted into adverse civil consequences - It was a case where the petitioner made a representation which was not accepted by the Government - The insistence on personal hearing also has no legal base - It is well settled that requirement of hearing as a part of natural justice does not in all cases include a right to personal hearing - Decided against assessee.
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