2014 (8) TMI 540 - HC - VAT and Sales Tax

Dismissal of Writ Petition on Tax Payment Notice Prematurity; Emphasis on Personal Hearing Importance

The court dismissed the writ petition challenging a tax payment proposal notice as premature. The petitioner was directed to file objections and attend a ... Issue of writ of certiorari - Call for records - Validity of show cause notice - Held that:- It is also very clearly stated in the said notice that the petitioner will be given a personal hearing on the above said proposal on 23.05.2014. But the petitioner without appearing before the authority has approached this Court. As rightly pointed out by the learned Additional Government Pleader appearing on behalf of the respondents, the petitioner can very well approach the authority with relevant files to prove the payment of tax - petitioner has chosen to challenge only the proposal notice issued, this Court is of the view that the writ petition is premature in nature. However, the petitioner is given liberty to file their objections to the impugned show cause notice, if any, within fifteen days' from today and appear before the authority on the same day - Decided partly in favour of assessee. Issues:Challenge to a proposal notice for tax payment; Prematurity of the writ petition; Direction for the petitioner to file objections and appear before the authority for a personal hearing.Analysis:The judgment involves a challenge to a proposal notice regarding tax payment. The court noted that the impugned order was a proposal notice, clearly stating that the petitioner would have a personal hearing. The court emphasized the importance of the petitioner appearing before the authority with relevant files to prove tax payment. Referring to previous judgments, the court highlighted the necessity of conducting personal hearings before final orders are passed.Regarding the prematurity of the writ petition, the court observed that since the petitioner chose to challenge only the proposal notice, the petition was premature. However, the court granted the petitioner the liberty to file objections to the show cause notice within fifteen days and appear before the authority on the same day. The second respondent was directed to provide a personal hearing to the petitioner and make decisions based on merits and the law.In conclusion, the court disposed of the writ petition with the direction for the petitioner to file objections and attend a personal hearing. No costs were imposed, and the connected miscellaneous petition was closed as a result of the judgment.