9911796707
TMI Blog2020 (10) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent Advocate: GP For Commercial Tax TG O R D E R: (Per Sri Justice M.S.Ramachandra Rao) In this Writ Petition, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to file objections treating his previous order dt.27.06.2018 as show-cause notice. 5. The petitioner 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commercial Taxes Portal, some times payments were delayed for one or two days in some months, and requested 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 petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord the reasons if the explanation, for any reason, is not acceptable. 11. In this view of the matter, 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 fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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