2016 (6) TMI 63

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....atta And Sudhir Singh, JJ. For the Petitioner : Mr. D.V.Pathy Mrs. Manju Jha For the Respondent : Mr. Vikash Kumar, AC to PAAG JUDGMENT ( Per: Honourable Mr. Justice Ramesh Kumar Datta ) Heard learned counsel for the petitioner and learned counsel for the State. The petitioner seeks quashing of the order dated 5.3.2016 passed by the Assistant Commissioner, Commercial Taxes, South....

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....Tax return and the VAT return whatever columns did exist, the petitioner filled up those columns but there is no column of 'inter-State transfer' and 'free replacement' and thus it could not be filled up and only the final figure has been shown in the VAT return. It is submitted that notice dated 01.02.2016 fixing 15.02.2016 was received by the petitioner under Section 31 of the Bihar VAT Act a....

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.... the said reason the petitioner could not respond to the said notice and ultimately on 05.03.2016 the impugned order has been passed imposing penalty without understanding the clear case of the petitioner that it was not, in fact, making any sale of the products that were supplied for the settlement of the warranty as also the fact that there were e-Suvidha declaration forms for bringing the spare....

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.... not made claim for the set off of the Entry Tax. In the aforesaid facts and circumstances, the order dated 5.3.2016 is quashed and the matter is remanded to the respondent no.2, Assistant Commissioner, Commercial Taxes, South Circle to pass an order in accordance with law after giving proper opportunity to the petitioner to be heard in the matter. It is made clear that no further notice sha....