9911796707
TMI Blog2021 (4) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... admission. 2. The petitioner challenges two orders of assessment, both dated 18.01.2021 for the periods 2015-16 and 2016-17 along with notices for attachment dated 23.02.2021, which are garnishee notices issued to the Revenue Administrator, Mahe attaching the properties of the partners of the firm in Mahe Region for the arrears of tax and penalty due to the Government under the provisions of the Puducherry Value Added Tax Act, 2007 (in short 'Act') in terms of Section 40 thereof read with Section 174 of the Puducherry Goods and Service Tax Act, 2017, so as to prevent alienation of the said properties. 3. The impugned orders of assessment dated 18.01.2021 have been served on the petitioner on 19.01.2021 and admittedly, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire demand, as confirmed by the appellate authority becomes payable immediately upon service of the order. 5.The provisions of Section 49 read as follows: 49. Appeal to the Appellate Tribunal. (1) Any person objecting to an order passed by the Appellate Assistnat Commissioner under sub~section (3) of section 47 or an order passed under the proviso to sub~section (4) of section 77 may, within a period of sixty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Tribunal: Provided further that no appeal filed by any person objecting to an order passed under sub~section (3) of section 47 shall be entertained unless it is accompanied by satisfactory proof of the paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 6.Thus, a party aggrieved by an order of the first appellate authority is granted a period of 60 days with an extension of another 60 days for which condonation may be sought, for filing of a second appeal before the Sales Tax Appellate Tribunal an appeal challenging the order of the first appellate authority. The appeal is to be entertained only if it is accompanied by 25% of the disputed tax which may be waived either fully or partly upon application by the appellate tribunal if ordered so, for reasons to be recorded in writing and subject to furnishing of appropriate security. 7.The submission of the revenue to the effect that the entire tax becomes payable immediately upon dismissed of an appeal by the first appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer to pay in addition to the tax assessed, a penalty not exceeding double the amount of tax due on the turnover that was not disclosed by the dealer in his return or, in the case of failure to submit a return, double the amount of tax assessed, as the case may be: Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. 7. The proviso to Section 24(3) specifically requires that the dealer be afforded reasonable opportunity of being heard prior to framing of an assessment. Such reasonable opportunity, Courts have been consistently held, must include an opportunity of personal hearing. Admittedly, in the present case, the petitioner has not been heard personally pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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