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 212 - HC - VAT and Sales TaxDenial of the benefit under the Amnesty Scheme - Held that:- It is not brought to the notice of this Court from the part of the respondents as to how Ext.P14 came to be finalized. It is also not seen whether the notice was issued by registered post, whether the proceedings were finalized with regard to the revocation of permission granted under the Amnesty proposal after giving an opportunity of hearing and whether the concerned order stated as passed on 13.6.2012 was forwarded to the petitioner by registered post. The counter affidavit is also silent as to the manner in which the service was effected and whether any further proceedings were pursued by the petitioner after service of such order. - This is a fit case where a further opportunity can be given to the petitioner to highlight the factual and legal aspects by setting him at liberty to submit a detail objection in response to Ext.P14. This shall be done at the earliest at any rate within 'two weeks' from the date of receipt of a copy of this judgment, upon which the same shall be considered and appropriate orders shall be passed in accordance with law, also in the light of the verdict passed by this Court in previous order and after giving an opportunity of hearing in this regard. This exercise shall be completed at the earliest at any rate within 'three months' from the date of filing the objection as above. Further coercive steps shall be kept in abeyance till such time. - Petition disposed of.
|