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2014 (10) TMI 131 - HC - VAT and Sales TaxPenalty - Exemption from tax - request to grant 30 days time as against the show cause notice - Violation of principle of natural justice - Held that:- Admittedly, as against the show cause notice dated 10.1.2014, the petitioner sent a reply dated 16.1.2014 and 15.2.2014 seeking extension of time. But the respondent, without considering the same, has straightaway passed the impugned order. Further, though the petitioner claims exemption, the same has also not been considered by the respondent - Admittedly, the claim of exemption has to be considered only by the authority. In that context, I am inclined to set aside the impugned order. Accordingly, the writ petition is allowed and the impugned order is set aside. This matter is remitted back to the respondent for fresh consideration on condition that the petitioner, in order to show his bonafide, has offered to deposit 50% of the tax amount on or before 15.7.2014 - Decided in favour of assessee.
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