TMI Blog2016 (4) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent, is set aside. Seeking grant of concessional rate of tax - Sales made to State Transport Corporation - Opportunity of personal hearing not provided - Petitioner submitted that it is willing to pay 25% of the demand, in each case, made by the respondent - Held that:- Since the petitioner was not given an opportunity of personal hearing and could not produce the "C" and "E" forms before the respondent, in the interest of justice, the impugned orders dated 29.09.2006 and 05.10.2006 are set aside on condition that the petitioner paying 25% of the demand, made by the petitioner, in each case. The respondent is directed to decide the matter afresh, after taking note of the duplicate "C" and "E" forms, to be produced by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l rate of tax, levied tax on transit sale instead of exemption and also levied maximum penalty u/s 9(2-A) of CST Act r/w Sec.12(3)(b) of TNGST Act on the ground that the same were not covered by statutory declaration forms. 3. According to the petitioner, after receipt of the said Assessment Orders, furnished the declaration forms before the respondent requesting him to revise/rectify the Assessment Orders. On 10.10.2014, the petitioner received a Notice in Form No.4-Demand prior to attachment of land for the alleged arrears of tax in CST and TNGST, totalling in all ₹ 1,60,607/-. The said notice was followed by further notice dated 19.12.2014 u/s 27 in Form No.5 Notice of Attachment. 4. Mr. Pramod Kumar Chopda, learned counsel a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions made by the learned counsel on either side, the levy of the penalty, made by the respondent, is set aside. Since the petitioner was not given an opportunity of personal hearing and could not produce the C and E forms before the respondent, in the interest of justice, the impugned orders dated 29.09.2006 and 05.10.2006 are set aside on condition that the petitioner paying 25% of the demand, made by the petitioner, in each case, within a period of four weeks from the date of receipt of a copy of this order and on payment of 25% of demand, made by the respondent, in each case, the respondent is directed to decide the matter afresh, after taking note of the duplicate C and E forms, to be produced by the petitioner and also after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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