2019 (10) TMI 93 - HC - VAT and Sales Tax

Cancellation of petitioner's registration as a Sales Tax Practitioner - section 82(2) (iii) of the Maharashtra Value Added Tax Act, 2002 - main contention raised by the Petitioner is that the proceedings taken against the Petitioner are in breach of principles of natural justice - HELD THAT - No reply is filed to this petition and the contention of the Petitioner with regard to breach of principles of natural justice has gone uncontroverted. The learned AGP had sought time to take instructions. The learned AGP submits that she has received instructions that the Officers are ready to give inspection of necessary documents to the Petitioner so that the Petitioner can effectively put up his case - In view of categorical stand taken by the Respondents as above, we do not find any impediment in accepting the Petitioner's contention and disposing of the petition. Impugned order set aside - the matter is restored to the status of receipt of show-cause-notice by the Petitioner.

Summary

Issues: Breach of principles of natural justice in cancellation of Sales Tax Practitioner registration.

In this judgment by the High Court of Bombay, the Petitioner, a Sales Tax Practitioner, had his registration cancelled by the Additional Commissioner under the Maharashtra Value Added Tax Act. The Petitioner then filed an appeal in the Maharashtra Sales Tax Tribunal, which was subsequently dismissed. The Petitioner contended that the proceedings against him were in breach of principles of natural justice as he was not given adequate opportunity to defend himself. Specifically, the Petitioner had sought certain documents related to the allegations made against him, but these were not provided before the Commissioner or the Tribunal.

The Court noted that no reply was filed to the petition, and the Petitioner's contention regarding the breach of natural justice remained uncontested. The Respondents, represented by the learned AGP, expressed readiness to provide necessary document inspection to the Petitioner to enable him to present his case effectively. In light of this development, the Court accepted the Petitioner's contention and decided to dispose of the petition accordingly.

Consequently, the Court quashed and set aside the orders of the Sales Tax Tribunal and the Additional Commissioner, restoring the matter to the status of the Petitioner receiving the show-cause notice. The Court directed the Petitioner to apply to the Respondents for inspection or copies of relevant documents within two weeks. Upon receipt of the application, the Respondent Authorities were mandated to provide the necessary documents within two weeks and make efforts to conclude the proceedings within two months from the date of the order's upload. The time limits prescribed by the Court were to be effective immediately upon the order's dissemination, thereby bringing closure to the writ petition.