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2011 (10) TMI 558 - HC - VAT and Sales Tax
Issues:
Challenging reassessment order dated March 31, 2011; Consideration of objections raised by the petitioner before passing the impugned order. Analysis: The petitioner, a private limited company engaged in real estate development, promotion, and construction, challenged a reassessment order for the assessment year 2000-01, reporting a total and taxable turnover. The petitioner contended that despite filing objections, the impugned order was passed solely based on the report of the enforcement wing, without considering their objections. The petitioner highlighted previous court directions emphasizing the need for the authority to pass orders uninfluenced by enforcement observations. The Government Advocate argued that the objections raised by the petitioner were indeed considered before passing the impugned order. However, the court noted that the impugned order merely mentioned that the objections were considered without providing reasons for rejecting them. The court emphasized that merely stating that objections were considered does not equate to actually considering them, as it would render the process a mere formality. Consequently, the court accepted the petitioner's argument regarding the non-consideration of objections. Another contention by the Government Advocate was that the petitioner did not appear before the officer concerned despite opportunities given. However, the court found this argument flawed as there was no indication that the petitioner was directed to appear. The court emphasized that when reassessment notices are issued, objections must be considered, and the lack of a directive for the petitioner to appear weakens the Government Advocate's argument. Therefore, the court accepted the petitioner's argument and set aside the impugned order, remitting the matter back to the authority to pass an order after duly considering the objections and providing an opportunity for a personal hearing if necessary. The writ petition was disposed of with no costs incurred.
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