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2020 (8) TMI 894 - HC - VAT and Sales TaxSeeking waiver of interest, penalty and the amount towards non-productions of 'C' forms - HELD THAT:- Insofar as the favourable recommendation towards waiver of the interest and penalty, the petitioner herein may not have any further grievance, since the same is under active consideration before the Waiver Committee. Hence, it would be appropriate to close these writ petitions, insofar as these two heads are concerned, with liberty to the petitioner to challenge any adverse findings made by the Waiver Committee, in this regard. Refusal to recommend the waiver of the amount relating to non-submission of 'C' forms - HELD THAT:- The BIFR order dated 17.10.2008 in paragraph 10.(B)8 has ordered for exemption in favour of the company from all penalties, penal charges, including interest, interest on interest etc., and all other levies of such nature levied or leviable for late payments of sales tax, late filing of returns etc. As such, the department may not be justified in rejecting such a finding of the BIFR, on the ground that there is no proof to support the loss of records and thereby defy the orders of BIFR - Even assuming that such records are available, the department may not have any option except, to exempt the company for such an amount, which pertains to the non-submission of 'C' forms, in view of the orders of BIFR. In this regard, if the petitioner is granted liberty to approach the Government with a representation seeking for such a waiver, the ends of justice could be secured. The petitioner is granted liberty to make a representation to the first respondent seeking for waiver of the amount of ₹ 80,42,027/- relating to non-submission of 'C' forms for the years 1994-95, 1995-96, 1998-99 and 2000-2001 and on receipt of such a representation, the first respondent shall consider the same and take appropriate course of action - Petition disposed off.
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