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2013 (3) TMI 135 - HC - VAT and Sales TaxPayment of compounding fee - assessee seeked permission to to revise his return for the month of July, 2009 - as order of request was not communicated to him & in meanwhile, 1st respondent issued Ext.P4 notice u/s 25(1) of the KVAT Act proposing to complete the assessment - Held that - As per Government Pleader instructions order on rejection of request for filing revised return was not served on assessee thus 1st respondent directed to pass orders on Ext.P2 and communicate the same to the petitioner as expeditiously as possible meanwhile, further proceedings pursuant to Ext.P4 will be kept in abeyance.
Issues:
1. Delay in communicating order on request for return revision. 2. Issuance of notice for assessment during pendency of the request. Analysis: 1. The petitioner, a dealer under the KVAT Act, had his premises inspected by the 2nd respondent on 25/7/2009. An offence was detected and compounded upon payment of a fee. Subsequently, the petitioner filed a request (Ext.P2) on 4/8/2011 to revise his return for July 2009. However, no order on this request was communicated to him. Meanwhile, the 1st respondent issued a notice (Ext.P4) under Section 25(1) of the KVAT Act proposing to complete the assessment. The petitioner, aggrieved by Ext.P4 issued during the pendency of Ext.P2, filed a writ petition seeking redress. 2. The court, upon adjournment, directed the Government Pleader to confirm if any order on Ext.P2 had been communicated to the petitioner. It was revealed that no such communication had been served. Consequently, the court disposed of the writ petition by instructing the 1st respondent to pass orders on Ext.P2 and communicate them to the petitioner promptly, within two weeks of the judgment's copy being produced. Additionally, all further proceedings related to Ext.P4 were ordered to be put on hold until the communication of orders on Ext.P2. The petitioner was directed to provide a copy of the judgment and the writ petition to the 1st respondent for compliance.
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