9911796707
TMI Blog2015 (4) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Petitioner claims to be a transporter and it is stated that he was transporting certain material namely Mentha Oil on behalf of Shri Puneet Gupta, proprietor of Jai Maa Sharda Trading Company to M/s. K.V. Aromatics Private Limited Noida. It is stated that petitioner was only transporting the material along with proper documents when the material of the petitioner was seized in the business premises situated at Sarani Gate, Darwaja Bahar Chhattarpur on 9.12.2014 and based on certain proceedings initiated, by the impugned order tax has been assessed, in W.P. No.939/2015 value added tax of Rs. 3,09,139/- has been imposed along with penalty at the rate of five times of the tax i.e. Rs. 15,45,695/-. Similarly, in W.P. No.941/2015 entry tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 226/227 of the Constitution is not called for. 7. Shri A.P. Shrivastava, learned counsel for the petitioner pointed out that imposition of penalty have been done in an arbitrary manner without adverting to consider the explanation of the petitioner and without giving any reason as to why maximum penalty of five times of the tax amount is imposed and, therefore, he submits that relegating the petitioner to take recourse to the remedy of appeal is not called for. 8. We have considered the rival contentions and we find that against the order assessing the tax liability on the petitioner a statutory remedy of appeal is available to the petitioner. The assessment of tax has been done based on factual aspects of the matter and the documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That being so, we deem it appropriate to remand the matter back to the competent assessing authority to reconsider the question of imposing the penalty afresh in accordance to law by a speaking order showing application of mind and after complying with all the requirement as contemplated under law for the purpose of imposition of tax. 12. Accordingly, this petition is allowed in part. As far as part of the order of assessment of tax is concerned, liberty is granted to the petitioner to challenge the same by filing statutory appeal before the competent appellate authority. As far as imposition of penalty @ 15,45,695/- in W.P. No.939/2015 and penalty @ Rs. 2,78,505/- in W.P. No.941/2015 is concerned, both these imposition of penalty are qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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