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2024 (5) TMI 409 - ALLAHABAD HIGH COURTWaiver of penalties imposed for late deposit of tax u/s 54(1)(1)(a) of the U.P. V.A.T Act, 2008 - application for waiver were rejected by Revenue - opportunity of hearing not granted - violation of principles of natural justice - HELD THAT:- The orders passed by the revenue authorities appear to be defective. While the petitioner may be allowed to amend the writ petition and formally seek proper relief, it is also noted that the above orders have been passed by the revenue authorities without affording opportunity of hearing to the petitioner. Thus, no useful purpose may be served in keeping the writ petition pending or calling for Counter Affidavit at this stage, especially in view of the order proposed to be passed. Purely in the interest of justice and on prima facie consideration, it appears, the penalty sought to be waived was penalty imposed for late deposit of tax. Therefore, impugned ex parte orders rejecting the petitioner's applications seeking waiver of penalty dated 23.12.2020 are set aside. A direction is issued to the respondent no. 4 to pass a fresh order on the petitioner's application after affording due opportunity of hearing to the petitioner. Such compliance may be made within a period of three months from today. Petition disposed off.
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