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2020 (8) TMI 605 - HC - VAT and Sales TaxMechanism for settlement of disputes - validity of Bihar Tax on Entry of Goods into Local Area For consumption, Use and Sale Therein Act, 1993 - validity of notification enhancing rate of tax - N/N. SO 95 dated 31.07.2008 - enactment of yet another legislation, i.e., Bihar Settlement Taxation Disputes Act, 2019 - HELD THAT:- The Act does not postulate any settlement subject to the outcome of any order/judgment passed by any judicial or quasijudicial authority. It is complete and independent legislation with a specified object and purpose of settlement of disputes of different nature and categories - It is not in dispute that under such statutory right, Petitioner, within the prescribed time, applied for the settlement of a dispute in Form-I. It is also not in dispute that specific queries were raised by the Prescribed Authority, which also was answered by the Petitioner vide detailed response annexed to the Petition (s). However, the Petitioner application stands rejected vide impugned order dated 25.06.2020. The Hon’ble Apex Court in M/S. DHARAMPAL SATYAPAL LTD. VERSUS DEPUTY COMMISSIONER OF CENTRAL EXCISE, GAUHATI & OTHERS [2015 (5) TMI 500 - SUPREME COURT] has elaborately discussed and laid down different facets of principles of natural justice, including the requirement of passing a reasoned order. Of course, such principles need to be applied to attending facts and circumstances, which in the instant cases, we find to apply with equal force. The Prescribed Authority does not assign any decipherable reason in rejecting the application. Hence, in our considered view, there is non-application of mind, much less consideration of material placed by the party in support of its claim for settlement under the Act - We may observe that with intent to put an end to the entire litigation, spread over more one and a half decades, and Petitioner sought to exercise its right under Law, which, unfortunately, appears to have been scuttled by the Prescribed Authority without application of mind. The Prescribed Authority are directed to decide the Petitioner's application afresh by assigning reasons - petition allowed.
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