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2021 (5) TMI 165 - HC - VAT and Sales TaxValidity of Entry tax - non-payment/adjustment of the entry tax for the assessment years 2000-2001 to 2004-2005 - grievance of the petitioner is that though personal hearing notices were dated 01.03.2021, it were served on the petitioner only on 11.03.2021 and thereafter, few days only left for him to attend the personal hearing - Principles of natural justice - HELD THAT:- It is unfortunate that this matter has been prolonged from the year 2001 onwards and various writ petitions have been filed before this Court and from the year 2001, the petitioner had been litigating the notices and assessment orders and therefore, there was enough time for him to be ready with the case - the petitioner has filed the writ petitions on the 20th day of April, 2021, which is two days before the date of personal hearing and had missed the opportunity of personal hearing and therefore, filing of these writ petitions, is only an abuse of process of this Court. Though this Court is not inclined to accept the contention of the petitioner and finds that only because of the attitude of the petitioner, he lost the opportunity of appearing before the authority for personal hearing, taking into consideration the present pandemic times and taking into consideration that the writ petitions have been filed before the date of personal hearing, the respondent shall fix the date of personal hearing on 12.05.2021 for all the assessment years and the petitioner shall appear before the authorities for personal hearing on 12.05.2021 and then pass orders afresh - Petition allowed by way of remand.
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