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2016 (5) TMI 734 - HC - VAT and Sales TaxSeeking quashment of assessment order and auction notice - Arbitrariness in making an order by an authority and violation of principle of natural justice - Petitioners were thrice accommodated by the learned Assessing Authority and they waited till the last date of limitation for passing the final assessment order and fixed the case for 28/02/2015 but on that date Shri Narendra Bam, learned CA, who was engaged by the petitioners failed to appear nor he pointed out the authority that Shri Radheshyam Carpenter, learned Senior CA was appointed on his behalf or he is assisting Shri Radheshyam Carpenter, learned Senior CA and he is sick and was advised for bed-rest. Held that:- no material has been produced by the petitioners that the assessment order dated 28/02/2015 is contrary to the statutory provisions or principle of law, but looking to the huge liability against the petitioners in the interest of justice, we grant one more opportunity to the petitioners to appear through their counsel before the respondent No.2. Accordingly, the impugned order dated 23/07/2015 by which his application under Section 34 of VAT Act, 2002 has been rejected is set aside, subject to depositing 10% of the amount in question within two weeks from the date of this order and on producing the material/evidence. The learned authority thereafter shall consider the material produced by the petitioner and pass the order afresh on application under Section 34 of VAT Act, 2002. - Decided partly in favour of petitioner
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