https://www.taxtmi.com/caselaws?id=752356 Ex parte rejection of waiver applications for penalty on delayed tax deposit was found defective because the petitioner had not been heard. The High Court held that the applications required fresh consideration on merits after affording due opportunity of hearing, and the impugned rejection orders were set aside. It also noted that pending writ proceedings served no useful purpose once the challenged orders were on record, and that relief could not be denied merely because time had passed. en-us Thu, 02 May 2024 00:00:00 +0530 Thu, 09 May 2024 07:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752356 Ex parte rejection of waiver applications for penalty on delayed tax deposit was found defective because the petitioner had not been heard. The High Court held that the applications required fresh consideration on merits after affording due opportunity of hearing, and the impugned rejection orders were set aside. It also noted that pending writ proceedings served no useful purpose once the challenged orders were on record, and that relief could not be denied merely because time had passed. Case-Laws VAT and Sales Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752356