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2011 (11) TMI 597 - HC - VAT and Sales Tax
Issues:
Challenging assessment orders for multiple years, cancellation and renewal of registration, failure to consider facts, jurisdiction of the assessing officer, principles of natural justice, fabrication of appeal papers, alternative remedy of appeal, violation of natural justice in passing orders. Analysis: The writ petitions challenged assessment orders for 2004-05, 2005-06, and 2006-07 filed by a petitioner dealing in petroleum products. The petitioner contended that taxes were paid regularly, appeals were pending, and registration was canceled but later renewed. The petitioner argued that the assessment orders were against the law and failed to consider crucial facts regarding tax liability only on sold goods. The petitioner claimed exemption or liability on the Indian Oil Corporation for tax. The respondent-Department alleged improper filing of appeals and justified the assessment orders based on provided documents. The petitioner claimed that the assessment orders lacked natural justice principles as documents were not cross-checked, and records were not verified properly. The respondent-Department argued that the petitioner had ample opportunity and the assessing officer had the jurisdiction. The court noted discrepancies in the appeal papers and upheld the jurisdiction of the assessing officer. The petitioner emphasized the violation of natural justice and lack of opportunity to verify documents. The court found that the assessment orders lacked sufficient opportunity for the petitioner to cross-check records and statements, leading to setting aside the orders. The respondent-Department's argument of alternative appeal remedy was dismissed due to alleged fabrication of appeal papers. The court decided to remit the matters back to the assessing officer for fresh assessment orders, emphasizing providing copies of supply vouchers and a fair hearing within a month. The court concluded by setting aside the impugned orders and remitting the matters back for proper assessment in accordance with the law.
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