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TMI Blog2020 (10) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent passed the impugned orders on 21.08.2020 levying both penal interest and penalty by separate Proceedings without considering the objections by merely stating that the contention of the petitioner is not considered. There is no discussion about the detailed objections filed by the petitioner on 21.11.2019 or reply dt.27.12.2019 - Since there is non-consideration of the objections dt.21.11.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the petitioner has assailed the Penal Interest Order in A.O.No.58271 dt.21.08.2020 and Penalty Order in A.O.No.58273 dt.21.08.2020 passed by the 1st respondent, which were served on the petitioner on 31.08.2020 for the period 2016-17 under the T.S. VAT Act, 2005. 2. Earlier on 27.06.2018, the 1st respondent had levied penal interest and penalty on the petitioner by Proceedings dt.27.06.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er filed objections dt.21.11.2019 on 22.11.2019 contending that it is engaged in the business of catering services, that it is carrying out such service to SEZ Units only, for which there is no tax liability, and in respect of the services rendered in non-SEZ Units, they have paid taxes. It also pointed out that the delay in making payment was negligible and though interest levied may be valid, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the 1st respondent to drop the penal interest and penalty proposed. 8. However, the 1st respondent passed the impugned orders on 21.08.2020 levying both penal interest and penalty by separate Proceedings without considering the objections by merely stating that the contention of the petitioner is not considered. There is no discussion about the detailed objections filed by the petitioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, the Writ Petition is allowed; the impugned Assessment Order No.58271 dt.21.08.2020 levying penal interest and the Assessment Order No.58273 dt.21.08.2020 levying penalty are both set aside; the matters are remanded to the 1st respondent to consider the objections dt.21.11.2019 and 27.12.2019 filed by the petitioner, provide a personal hearing to the petitioner, pass a reasoned order in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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