2015 (10) TMI 109

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....y the Value Added Tax Appellate Tribunal ('AT') in Appeal No. 1248/ATVAT/13-14 for the assessment period 1st November 2012 to 30th November 2012. 2. The question of law that arises for consideration is whether the AT was by the impugned order dated 28th April, 2015 justified in affirming the order dated 26th February 2013 passed by the Value Added Tax Officer (VATO) imposing penalty on the Appellant Assessee under Section 86(10) of the DVAT Act without issuing notice to the Assessee? 3. The Objection Hearing Authority (OHA) by an order dated 21st January 2014 dismissed the appeal of the Assessee against the order dated 26th April 2013 of the VATO on the ground that the Assessee had already paid the penalty. The AT has by the impugned ....

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....nt from a perusal of Sections 31 and 32 (which talk of the self assessment and default assessment) and Section 33 of the DVAT Act which deals with the penalty assessment and which reads as under: "33. Assessment of penalty.- (1) Where the Commissioner has reason to believe that a liability to pay a penalty under this Act has arisen, the Commissioner, after recording the reason in writing, shall make and serve on the person a notice of assessment of the penalty that is due under this Act. (2) The amount of any penalty assessed under this section is due and payable on the date on which the notice of assessment is served by the Commissioner. (3) Any assessment made under this section shall be without prejudice to pro....

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....lso challenged the imposition of penalty on the independent ground that it had not been given an opportunity of hearing. Mr. Randhir Chawla, learned counsel for the petitioner has placed reliance upon the order of this Court dated 19th July, 2010 passed in W.P.(C) 10527/2009. Having heard the learned counsel for the parties, we are of the opinion that petitioner ought to have been given an opportunity of hearing prior to levy of penalty. Consequently, we set aside the penalty order and remit the matter to the Value Added Tax Officer to pass appropriate orders in accordance with law after giving an opportunity of hearing to the petitioner." 11. Likewise in Indian Railway Catering and Tourism Corporation Ltd. Govt. of NCT....