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2020 (10) TMI 955 - HC - VAT and Sales TaxPrinciples of Natural Justice - validity of Penal Interest Order and Penalty Order - tax payments were made belatedly by the petitioner - periods April, 2016 to June, 2016, September, 2016, October, 2016 and December, 2016 to March, 2017 - HELD THAT:- The 1st respondent passed the impugned orders on 21.08.2020 levying both penal interest and penalty by separate Proceedings without considering the objections by merely stating that the contention of the petitioner is not considered. There is no discussion about the detailed objections filed by the petitioner on 21.11.2019 or reply dt.27.12.2019 - Since there is non-consideration of the objections dt.21.11.2019 or reply dt.27.12.2019 filed by the petitioner to the show-cause notice dt.01.11.2019, the impugned Penalty Order as well as Penal Interest Order cannot be sustained. The matters are remanded to the 1st respondent to consider the objections dt.21.11.2019 and 27.12.2019 filed by the petitioner, provide a personal hearing to the petitioner, pass a reasoned order in accordance with law and communicate the same to the petitioner - petition allowed by way of remand.
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