9911796707
TMI Blog2020 (6) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to file all the documentary evidence and also file a detailed reply covering a period of more than five (05) years. It is not in dispute that petitioner filed a letter dt.20.02.2020 seeking additional time of two (02) months to file objections to gather the various tax invoices from 2014-15 and also to seek legal advice in the matter. There is no material filed by the respondents to show that the endorsement allegedly made on 28.02.2020 by him (which is referred to in the impugned order) was, in fact, served on the petitioner at all - the time granted to the petitioner was too short and there has been a clear violation of principles of natural justice and denial of fair opportunity to the petitioner of being heard. The matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receive any payment from MHPL towards take over of the proprietary concern, but the excess of assets over liabilities was treated partly as an unsecured loan and partly as share capital of the proprietary concern of the petitioner as per the Memorandum of Transfer and a Board Resolution dt.31.03.2017. 5. The 1st respondent issued notices in Form VAT 304 and Form VAT 310 dt.22.06.2019 calling upon the petitioner to produce Books of Account for the Assessment period April, 2014 to June, 2017 for audit purposes. The petitioner produced the entire records as called for on 30.07.2019. 6. Thereafter, the 1st respondent issued a show-cause notice dt.12.02.2020 proposing to levy additional VAT of ₹ 82,04,233/- for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner cannot be compelled to file an appeal since the said remedy is onerous because petitioner would have to deposit 12.5% of the disputed tax without any provision for waiver. 12. The learned Government Pleader for Commercial Taxes states on instructions that the 1st respondent is willing to give an opportunity to the petitioner to place on record all the material in the petitioner s possession in support of its contentions and also to file a reply to the show-cause notice; and that the 1st respondent had erroneously overlooked the letter dt.20.02.2020 filed by the petitioner seeking time to file objections. 13. We have noted the submissions of both sides. 14. It is not in dispute that the 1st respondent issued s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is remitted to the 1st respondent to pass a fresh order in accordance with law within three (03) months. 20. The petitioner is granted 6 weeks from the date of receipt of copy of the order to file it s reply as well as supporting material, and the same shall be considered by the 1st respondent and a reasoned order shall be passed by the 1st respondent in accordance with law within the time stipulated above. 21. A personal hearing shall also be afforded to the petitioner s representative by the 1st respondent before passing of the fresh assessment order after remand. 22. Accordingly, the Writ Petition is allowed as above. No order as to costs. 23. As a sequel, miscellaneous petitions pending if any in this Writ Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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