https://www.taxtmi.com/caselaws?id=334110 A challenge to an assessment and penalty order under the Puducherry Value Added Tax Act, 2007 raised the alleged denial of a personal hearing and breach of natural justice. Although the petition was also affected by unexplained delay, the Court balanced that delay against the hearing grievance and granted conditional relief. On payment of 15% of the tax quantified in the impugned order, the proceedings were to be treated as a show cause notice, objections could be filed, recovery of the balance would remain stayed, the bank attachment would be lifted, and the assessing authority would hear the petitioner and redo the assessment in accordance with law. en-us Mon, 25 Jul 2016 00:00:00 +0530 Thu, 03 Nov 2016 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334110 A challenge to an assessment and penalty order under the Puducherry Value Added Tax Act, 2007 raised the alleged denial of a personal hearing and breach of natural justice. Although the petition was also affected by unexplained delay, the Court balanced that delay against the hearing grievance and granted conditional relief. On payment of 15% of the tax quantified in the impugned order, the proceedings were to be treated as a show cause notice, objections could be filed, recovery of the balance would remain stayed, the bank attachment would be lifted, and the assessing authority would hear the petitioner and redo the assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334110