2016 (2) TMI 1209 - HC - VAT and Sales Tax

Principles of natural justice - It is the case of the petitioner that the first respondent even without considering the certificates produced by the petitioner has passed the impugned order - Held that - The impugned order dated 08.07.2015 is set aside and the matter is remanded back to the first respondent for fresh consideration - The first respondent is directed to consider the certificates produced by the petitioner and decide the matter afresh after giving an opportunity of personal hearing to the petitioner - petition allowed by way of remand.

Summary

Issues:
Petition for Writ of Certiorarified Mandamus to quash an order and direct consideration of valid certificates for exemption.

Analysis:
The petitioner filed a writ petition seeking a Writ of Certiorarified Mandamus to challenge an order issued by the first respondent on a specific date. The petitioner claimed that valid certificates from SEZ were not considered before passing the impugned order. The petitioner provided the certificates as evidence along with the petition.

The learned Additional Government Pleader representing the respondents acknowledged the certificates submitted by the petitioner and requested that the first respondent be directed to reevaluate the case considering these certificates. After hearing the arguments from both sides, the court decided to set aside the impugned order dated 08.07.2015 and remand the matter back to the first respondent for fresh consideration.

The court specifically instructed the first respondent to thoroughly review the certificates provided by the petitioner and make a fresh decision on the matter. Additionally, the petitioner was granted an opportunity for a personal hearing during the reconsideration process. The court emphasized that the decision should be made based on merit and in compliance with the law.

Ultimately, the writ petition was disposed of without any costs imposed on either party. As a result, the connected miscellaneous petition was also closed, bringing the legal proceedings to a conclusion.