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SAUMITRA DAYAL SINGH, DONADI RAMESH
Jai Chandra Distributors – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
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, Central Sales Tax Act, 2056, U.P. VAT Act, 2008, U.P. Entry Tax Act, 2007 and also U.P. Entertainment and Betting Tax Act, 1979. At that stage, the petitioner's application seeking waiver of penalty for Assessment Year, 2015-16 / 2016-17 were pending. In that regard vide order dated 05.04.2022, a direction was issued by this Court, requiring the competent authority to decide the petitioner's application seeking waiver of penalty.
3. By means of the Counter Affidavit filed by the revenue authorities, a communication (Annexure-C.A-1) has been brought on record to indicate that the individual applications seeking waiver of penalty have been rejected, in terms of the following order :-
| 10 | Mobile No | | RC Number | RC Financial Year | RC Date | Notice Text | Date |
| 21BMVAT0003045 | 98 |
The court reinforced the principle of natural justice, stating that parties must be given a fair opportunity to be heard before adverse decisions are made.
The court emphasized the necessity for a reasoned order addressing all material contentions raised by the petitioner, particularly regarding the impact of the COVID-19 pandemic on estimating income f....
The court established that payment of tax and interest prior to assessment qualifies a taxpayer for the waiver of penalties under the Amnesty Scheme, regardless of subsequent procedural misinterpreta....
The court established that a taxpayer who has paid the principal tax is entitled to a waiver of interest and penalty under the Amnesty Scheme, regardless of subsequent demands for penalty.
Provision of law providing for interest on delayed payment of refund would apply to only those cases that fall under the purview of section 40(1) of the VAT Act and to no other. That is the plain eff....
The discretionary power of the Income Tax Officer to waive interest under S.139(8) does not imply an automatic waiver upon a finding of sufficient cause.
Waivers under the CST Act can be granted without re-assessment if the conditions specified in government memos are met.
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