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2019 (4) TMI 463 - HC - VAT and Sales TaxPrinciples of natural justice - it is contended that the Deputy Commissioner becomes functus officio once he exercises the power vested under Section 17(7) - Held that - The writ petition ought to have been considered on merits based on the contentions raised relating to Section 17(7) of the KGST Act. But it was dismissed only based on another judgment, which relates to the question of the legality of Section 174 of the KGST Act. Therefore we are inclined to remit the matter to the Single Judge for a fresh consideration and disposal. The writ petition is restored back on the files of this court.
Issues:
Challenge against orders passed under Section 17(7) of KGST Act without hearing, extension of powers of Deputy Commissioner, time-barred assessments. Analysis: 1. The appellant, a Public Sector Undertaking, challenged orders passed under Section 17(7) of the KGST Act and an assessment order for the year 2012-2013. The challenge was on the grounds of lack of hearing opportunity, the Deputy Commissioner's authority extension, and time-barred assessments. 2. The learned Judge dismissed the writ petition based on a previous judgment related to the vires of Section 174 of the KGST Act. However, the appellant's counsel limited the challenge to the time-barred assessment issue. The appellant contended that the authority had no power to extend the assessment period on the second occasion. 3. The High Court noted that the writ petition should have been considered on its merits concerning Section 17(7) of the KGST Act. It was observed that the dismissal was based on a judgment related to a different section of the Act. Therefore, the Court decided to remit the matter back to the Single Judge for fresh consideration and disposal. 4. As a result, the writ appeal was allowed, and the impugned judgment was set aside. The writ petition was restored back to the court's files for reconsideration by the Single Judge. The Registry was directed to post the writ petition before the appropriate Single Judge as per the roster for further proceedings.
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