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2018 (10) TMI 385 - HC - VAT and Sales TaxInterest with reference to Section 24(3) of the TNGST Act - petitioner calculated interest from 02.07.2009 ie. the date on which the revision order was passed while the interest ought to have been paid from the date of original assessment order ie., from 28.11.1997 - petitioner is now ready to pay the balance amount of interest ie., ₹ 48,179/- as claimed by the first respondent - reasonable opportunity as contemplated under Section 8(2) of the Samadhan Act not provided. Held that:- The proviso to Section 8(2) of the Samadhan Act clearly provides that “no order under this Section shall be passed without giving the applicant a reasonable opportunity of showing cause against such refusal” - But, in this case, as rightly stated by the learned counsel for the petitioner, the first respondent has failed to provide a reasonable opportunity to the petitioner before rejecting his application. Considering the fact that it is a beneficial legislation and the application filed by the petitioner by paying 1/3rd amount has already been accepted by the respondents and the impugned order has been passed without giving a reasonable opportunity to the petitioner and now the petitioner is ready to pay the balance interest amount of ₹ 48,179/-, this Court is inclined to set aside the impugned order, dated 26.08.2010 and accordingly, the same is set aside - petitioner is directed to pay the balance interest amount of ₹ 48,179/- within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same, the first respondent is directed to take up the application filed by the petitioner under the Samadhan Act for the assessment year 1995-96 (TNGST) and dispose of the same within a period of four weeks thereafter. Petition allowed.
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