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2018 (10) TMI 1363 - HC - VAT and Sales TaxPayment of deficit tax - Samadhan Act 2010 - application filed by the petitioner was rejected after a period of nearly 8 years without any communication made when application was filed - Held that:- The very notice of proposal to reject the petitioner's application itself was issued after nearly 5 years that is on 12.01.2015, that too by the first respondent. It is further seen that thereafter the notice of personal hearing was given by the first respondent, before whom the petitioner appeared and explained - the second respondent has chosen to pass the impugned order, which is not only outside his jurisdiction and also is unsustainable on the reason that such rejection cannot be made after a period of nearly 5 years especially, when the Revenue is bound to inform the petitioner to make the deficit Tax if any, to be paid within a period of 10 days. In the absence of any such communication, the petitioner cannot be faulted on any account. It is also an admitted fact that the first respondent has not passed any order so far. The matter is remitted back to the first respondent to consider the application filed by the petitioner and pass appropriate orders on merits - petition allowed by way of remand.
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