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2016 (4) TMI 361 - HC - VAT and Sales TaxClaim of benefit - Whole-sale dealer in cements, hence, various types of incentives/discount are offered by the Companies - Appellant contended that when the Companies similarly placed have been granted benefits of exemption from the tax on discounts, the appellant alone cannot be singled out without any basis and not even affording an opportunity of personal hearing - Held that:- It is not in dispute that personal hearing was not given to the appellant. Principles of natural justice require that the appellant should have been offered personal hearing. Therefore, the order of the respondent is hereby set aside. The matter is remitted back to the respondent. The respondent shall offer personal hearing to the appellant. While the personal hearing is offered, it is open to the appellant to produce the order copy passed in respect of M/s. Sree Laxmi Traders, and to claim the benefit. It is for the respondent to consider on the applicability of the order passed in respect of M/s. Sree Laxmi Traders. - Appeal disposed of
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