Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 87 - HC - VAT and Sales TaxValidity of order - gross procedural violation of the procedure - Held that:- Admittedly, the impugned orders have been passed in violation of the procedure contemplated under the Act, which has been set out in the order, referred supra. The procedural error goes to the root of the matter, thereby vitiating the impugned proceedings. One other factor which has to be taken note of is that the designated authority accepted the case of the petitioner for the years 1992-93, 1995-1996 and 1996-97 and entertained the Applications for settlement, that too based upon the certificate issued by the Assessing Officer, which are identical in respect of the other years as well. No reason is forthcoming as to why the designating authority took a different stand only in respect of the three years, which are subject matter of challenge in these Writ Petitions viz. for the years 1991-92, 1993-94 and 1994-95. In the light of the procedural error committed by the authority, the impugned orders call for interference. Matter remanded back.
|