9911796707
TMI Blog2019 (5) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel appearing for the petitioner and Mr.J.Anil Kumar, learned Special Standing Counsel for the respondent. 3) According to the petitioner, they established 190 super specialty eye hospitals across 19 States with a strength of 7000 paramedical and non-clinical staff and 700 Opthalmologists. According to the petitioner they have treated millions of patients across the Country. 4) It is claimed by the petitioner in their writ petition that they faced acute financial crunch in the year 2016 and that therefore they became due to pay a sum of Rs. 46,77,802/- towards Value Added Tax. According to the petitioner they sought the facility of payment by instalment, but there was no response from the department. 5) The petitioner was first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the tune of Rs. 65,46,663/-. This order has been dispatched on 28.12.2017 by registered post to the address of the petitioner. 9) Thereafter a proposal to levy penalty in an equivalent amount, was issued in Form VAT 203-A on 27.12.2017. This notice was also served on the petitioner as seen from the postal acknowledgment card. This was followed by an order of penalty in Form VAT 203 dated 31.01.2018 fixing the penalty at Rs. 65,46,663/. This order was also sent by registered post as seen from the postal receipt. 10) The files further disclose that there was an amount of Rs. 13,03,848/- which became due as tax for the period from February, 2017 to June, 2017. 11) On the basis of the above documents, it was contended by Mr.J.Anil Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istress may be issued, and the date on which the arrears fell due. The persons employed to distrain shall produce the writing which, if the arrear together with the batta due to him, under Section 53, be not at once paid, shall be his authority for making the distress, and on the day on which the property may be distrained, shall deliver a copy of such writing to the defaulter, endorsing thereon a list or inventory of the property distrained, and the name of the place where it may be lodged or kept. Second: Writing to state that the distrained property will be sold:- The writing shall further set forth that the distrained property will be immediately brought to public sale, unless the amount, with interest, batta, and all the expenses of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e process of law and once it is shown that such determination has also been served on the assessee concerned. 16) In this case the notices before passing orders of assessment and penalty were served on the petitioner. The orders of assessments and orders of penalty were sent by registered post. It is not the case of the petitioner that they had no knowledge about the order of assessment or the order of penalty. Therefore, an attack a mere demand made in writing, which is the first step prescribed in Section 8 of the Act, 1864, cannot be sustained. 17) All the steps indicated in Section 8 of the Act, 1864, are intended to make a person, who is un-aware of things, become aware of what is due. They are not intended as a mere formality to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
