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2021 (9) TMI 1149 - HC - VAT and Sales TaxViolation of principles of natural justice - penalty order was passed without considering that the assessment order - seeking stay on recovery of the disputed penalty pending the appeal - HELD THAT:- There are merits in the submission of the petitioner that since the appeal against the assessment order is pending, which according to the petitioner was passed during pandemic conditions without adequate opportunity being given to the petitioner to place relevant records before the assessing officer, as contended in the appeal proceeding, an arguable case has been made out in his favour and an order of stay of collection of the remaining penalty ought to have been passed on conditions. The impugned order is set aside and it is directed that deposit of 25% of the disputed penalty after adjusting the amount already deposited within a period of four (4) weeks from date, there shall be suspension of realization of the remainder of the disputed penalty till the disposal of the appeal. Petition allowed.
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