9911796707
TMI Blog2019 (6) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Act, 1956. As per the order of assessment dated 02.06.2017, the petitioner was imposed a penalty u/s 90 of the AVAT Act, 2003 for an amount of Rs. 50,000/- for having wrongly issued the delivery note by its Guwahati Depo instead of the delivery note being issued by the Head Office of the ASEB, who had floated the tender in question. Thereupon, a notice u/s 40 of the AVAT Act, 2003 was served on the petitioner, wherein it was observed that there is a discrepancy between the purchase and the sale, which could not be explained properly and further that the goods were supplied to the ASEB by using the delivery note issued by the petitioner. In the resultant proceeding, an order dated 06.06.2018 was passed by the Superintenden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e thinks fit for any reasons to be recorded in writing and subject to furnishing such security as may deem fit, admit an application with part payment or without any payment of the disputed amount of tax, including the penalty, if required with a view to mitigate any undue hardship that may be caused to the dealer or the person. 6. According to the learned senior counsel, by invoking the provisions of the first proviso to Section 82(2A) of AVAT Act, 2003, the petitioner had filed an application inter-alia praying that the petitioner be exempted from paying the 25% of the demand made under the reassessment order u/s 40 dated 06.06.2018. 7. Mr. D Saikia, learned Senior Additional Advocate General appearing for the authorities in the Taxatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion from paying the 25% of the demand, it is incumbent upon the Commissioner to give a consideration to such application and pass a reasoned order thereon as to whether the requirement of the first paragraph for depositing the 25% of the demand due is to be exempted or partly exempted or not to be exempted. 11. The requirement of giving a reason for granting or not granting the exemption is also an indication that any such application made under the provision of the second paragraph of Section 82(2A) would necessarily have to be entertained and considered, as otherwise the requirement of giving a reason cannot be complied with. 12. In the present case, as the records reveals that the petitioner had filed an application for exempting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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