2024 (5) TMI 409

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.... 1. Heard Sri Zeeshan Khan, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. The writ petition was filed basically to enforce the rights of the petitioner under the Interest Waiver Scheme, 2021 introduced by the State Government allowing for waiver of penalties imposed for late deposit of tax under U.P. Trade Tax Act, 1948, Cent....

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....the same time, it appears that the applications had been filed by the petitioner only to seek waiver of penalty imposed under Section 54(1)(1)(a) of the U.P. V.A.T Act, 2008. Those penalties would be referable to delay in payment of tax. 5. Seen in that light, orders passed by the revenue authorities appear to be defective. While we may have allowed the petitioner to amend the writ petition and....

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....ter affording due opportunity of hearing to the petitioner. Such compliance may be made within a period of three months from today. If the petitioner is found entitled to relief on merit, the same may not be denied solely for reason of time having passed. 8. Accordingly, the writ petition is disposed of. ============= Document 1 10 Mobile No Email RC Number RC RC Date Not....

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