9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1108 - HC - VAT and Sales TaxJurisdiction - assessment - the jurisdictional officer as far as the Petitioner is concerned, is the VATO of Ward 62 whereas the impugned orders have been passed by the AVATO of Ward 59 - Held that - Ward No.62 being the correct Ward from where the Petitioner carries on its business, and this fact already being well within the knowledge of the authorities, the AVATO Ward-59 clearly lacked the jurisdiction to pass the impugned orders - the Court sets aside the impugned order dated 12th January 2015 passed by the AVATO, Ward 59 under Sections 32 and 33 of the DVAT Act. However, the Petitioner through an authorised representative will remain present before the VATO, Ward 62 on 8th March 2016 at 11 am and produce the books of accounts and other evidence - matter on remand.
Issues:
Challenge to default orders of assessment of tax, interest, and penalty under DVAT Act based on jurisdictional officer's authority. Analysis: The writ petition challenged default orders of assessment of tax, interest, and penalty issued by the AVATO of Ward 59 under Sections 32 and 33 of the DVAT Act. The petitioner contended that the jurisdictional officer for them was the VATO of Ward 62, not the AVATO of Ward 59. The impugned orders were preceded by a notice alleging purchases from suspicious dealers, requiring the production of books of accounts and evidence. During the hearing, the Respondent conceded to setting aside the impugned orders subject to the Petitioner appearing before the jurisdictional VATO of Ward 62 with accounts and records, agreeing to provide information as requested. Consequently, the Court set aside the impugned order dated 12th January 2015 passed by the AVATO of Ward 59. The Petitioner was directed to appear before the VATO of Ward 62 to produce books of accounts, evidence, and any other information sought. The Petitioner would be provided with any material gathered against them to offer an explanation and afforded the right to cross-examine any person whose statement was relied upon by the VATO. Ultimately, the writ petition and applications were disposed of with the above terms, ensuring compliance with the jurisdictional authority and due process in the assessment proceedings under the DVAT Act.
|
