2010 (9) TMI 1070 - HC - VAT and Sales Tax

Summary

Issues involved: Assessment years 2000-2001, 2001-2002, 2002-2003, and 2005-2006

Judgment Summary:

In a recent judgment by the Delhi High Court, writ petitions concerning assessment years 2000-2001, 2001-2002, and 2002-2003 were disposed of, directing the Additional Commissioner to resolve pending appeals without requiring a pre-deposit within three months. Additionally, for the assessment year 2005-2006, the petitioner was granted liberty to file objections under Section 74 of the Delhi Value Added Tax Act, 2004 within six weeks from the receipt of the order. If these objections are rejected, the petitioner has the liberty to appeal before the Tribunal without the need for pre-deposit.

While the court did not quash the order, it emphasized that the appellate authority must provide the assessee with a full opportunity of hearing, invoking the doctrine of post decisionsal hearing. The parties were also given the liberty to submit appropriate citations before the appellate authority.

Furthermore, the petitioner challenged the imposition of a penalty on the grounds of not being granted a hearing opportunity. After considering the arguments, the court concluded that the petitioner should have been given a hearing before the penalty was levied. Consequently, the penalty order was set aside, and the matter was remitted to the Value Added Tax Officer to make appropriate decisions in compliance with the law after providing a hearing opportunity to the petitioner.

The writ petition was disposed of accordingly, with no costs imposed on either party.