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2019 (8) TMI 416 - HC - VAT and Sales TaxBenefit of Composition Scheme - Civil Works Contractors - sale of immovable property in construction scheme - deemed sale or not - HELD THAT:- What needs to be emphasized is that the State and/or its agencies/instrumentalities cannot give largesse to any person according to the sweet will and whims of the officers of the State. Every action/decision of the State and/or its agencies/instrumentalities to give largesse or confer benefit must be founded on a sound, transparent, discernible and well defined policy, which shall be made known to the public by publication in the Official Gazette and other recognized modes of publicity and such policy must be implemented/executed by adopting a non-discriminatory and non-arbitrary method irrespective of the class or category of persons proposed to be benefitted by the policy. The inmplimentation of scheme by the State and its agencies/instrumentalities should always be done in a fair and equitable manner and the element of favoritism or nepotism shall not influence the exercise of discretion, if any, conferred upon the particular functionary or officer of the State. It is clear that the action of the authority denying the benefit of the scheme to the writ applicant in question is totally arbitory and the benefit is required to be given to the writ applicant - petition allowed.
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