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2015 (12) TMI 422 - HC - VAT and Sales TaxExemption from payment of advance tax - recovery of any tax under the Punjab Value Added Tax Act, 2005 - Held that:- It is neither speaking nor has been passed after affording an opportunity of hearing to the petitioner. Further, it was noticed that after verifying all aspects of the case, as per notification dated 15.11.2013, the petitioner was not eligible for exemption from payment of advance tax. Once respondent No.4 was holding that the petitioner was found not eligible for exemption from payment of advance tax, the same required to be specifically dealt with by respondent No.4 by passing a speaking order and after affording an opportunity of hearing to him. - petitioner shall be entitled to lead any evidence to substantiate his claim before the concerned authority. - Petition disposed of.
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