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TMI Blog2019 (6) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... fit, admit an application either with part payment or without any payment of the disputed amount of the tax including the penalty. 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. In the present case, as the records reveals that the petitioner had filed an application for exempting the payment of the 25% of the demanded amount, the Court is of the view that it is incumbent upon the Commissioner to give a consideration to the said application and pass a reasoned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wahati, by which a penalty of ₹ 3,22,19,082/- was imposed on the petitioner apparently on the issue of the delivery notice being issued by the petitioner instead by the Head Office of the ASEB. 3. Against the order dated 06.06.2018 u/s 40 of the AVAT Act, 2003 imposing the penalty of ₹ 3,22,19,082/-, as well as the reassessment of the tax, the petitioner filed a revision u/s 82 of the AVAT Act, 2003. While entertaining the revision petition filed by the petitioner, the Joint Commissioner of Tax, Assam by the communication dated 11.10.2018 required the petitioner to deposit 25% of the total demand dues for the purpose of admitting the revision petition. It was also provided that in the event, the 25% of the total of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l appearing for the authorities in the Taxation Department submits by referring to the application of the petitioner that no appropriate ground has been made for passing an order exempting the petitioner from paying the 25% of the demanded amount. 8. Heard the learned senior counsel for the parties. 9. Upon reading of Section 82(2A) of AVAT Act, 2003, it is discernible that the first paragraph of Section 82(2A) of AVAT Act, 2003 provides that the Commissioner shall not entertain an application for revision without 25% of the demanded amount being deposited. But at the same time the second paragraph containing a proviso, provides that in the event an application is made, the Commissioner may for reasons to be record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case, as the records reveals that the petitioner had filed an application for exempting the payment of the 25% of the demanded amount, the Court is of the view that it is incumbent upon the Commissioner to give a consideration to the said application and pass a reasoned order thereon as deemed appropriate under the law and in the facts and circumstance of the case. 13. Accordingly, as agreed by the parties it is directed that the Commissioner shall consider the application of the petitioner for exemption of the payment of the 25% of the demand and pass a reasoned order thereon within a period of 15(fifteen) days from the date of receipt of a certified copy of this order. Depending upon the order to be passed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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