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2021 (6) TMI 297 - HC - VAT and Sales TaxMaintainability of petition - time limitation - primary contention of the petitioner is that prior to issuance of show-cause notice, the petitioner is entitled for consultation with the Noticee before issuance of show-cause notice in terms of the Circular No.1053/02/2017-CX dated 10.03.2017 - HELD THAT:- The proceedings being at the preliminary stage be concluded at the earliest and also the submission of the learned counsel for revenue that they would not take any coercive steps till adjudication is completed, it would be appropriate to dispose off the matter in the stated manner in order to avoid any procrastination of the proceedings which are at nascent stage. It is made clear that the order passed would not be a precedent to be followed in other matters, while noticing the peculiar facts and contentions raised in the petition and that the order is passed without adverting to the merits of the contention of either parties - It would be appropriate that the show-cause notice dated 22.04.2021 be kept in abeyance. The petitioner in the interrugnum would be afforded an opportunity of personal hearing in terms of the Circular dated 10.03.2017. Petition disposed off.
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