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2016 (6) TMI 1110 - HC - VAT and Sales TaxValidity of recovery proceedings - Benefit of scheme granting reliefs to the sick industries from payment of amount of interest and penalty interest and penalty etc. - GVAT - petitioner has paid the entire amount as per the scheme - later the BIFR has dismissed the proceedings - Consequently recovery notices were issues by the respective authorities on the premises that the benefit of scheme was availed wrongly - petitioners mainly contended that action on the part of the respondent authorities is not only unjust and arbitrary but reflects clear non-application of mind. Held that:- only because of the fact that BIFR has terminated the proceedings straightway without examining any aspect, the authorities have issued notice and it appears that the impugned action is in clear breach of principles of natural justice. The fact of payment by the petitioner under the scheme which also acknowledged by the authority as reflected from various communications ought to have been considered before issuing impugned notice. The authorities directed to re-consider the case of the petitioner after granting a reasonable opportunity to the petitioner. It is expected that the respondent authorities before initiating any action in this regard, must grant reasonable opportunity to the petitioner and after hearing pass an appropriate order considering all material which may be produced before it. - decided partly in favor of petitioner.
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