2024 (5) TMI 409

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..... hearing not granted - violation of principles of natural justice - HELD THAT:- The orders passed by the revenue authorities appear to be defective. While the petitioner may be allowed to amend the writ petition and formally seek proper relief, it is also noted that the above orders have been passed by the revenue authorities without affording opportunity of hearing to the petitioner. Thus, no usef .....

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..... Petitioner : Piyush Kishore Srivastava ORDER 1. Heard Sri Zeeshan Khan, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. The writ petition was filed basically to enforce the rights of the petitioner under the Interest Waiver Scheme, 2021 introduced by the State Government allowing for waiver of penalties imposed for late deposit of ta .....

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..... ons filed by the petitioner. At the same time, it appears that the applications had been filed by the petitioner only to seek waiver of penalty imposed under Section 54(1)(1)(a) of the U.P. V.A.T Act, 2008. Those penalties would be referable to delay in payment of tax. 5. Seen in that light, orders passed by the revenue authorities appear to be defective. While we may have allowed the petitioner t .....

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