2015 (9) TMI 777 - HC - VAT and Sales Tax

Documents not averted before assessment Petitioner challenging assessment order on grounds that even though petitioner has given reply and also produced relevant documents, none of documents were adverted before completion of assessment Petitioner also sought for personal hearing in objection and he was also not afforded with such opportunity Held that - assessing authority ought to have given such opportunity to petitioner before completion of proceedings Impugned order hereby set aside on condition that, petitioner shall remit amount Decided partially in favour of Petitioner.

Summary

Issues: Challenge to assessment order, non-consideration of objections and documents, lack of personal hearing opportunity.

In this case, the petitioner challenged the assessment order (Ext.P6) on the grounds that the relevant documents provided were not considered before completion of the assessment, and a personal hearing opportunity was not afforded despite a request. The order noted the non-remittance of collected tax due to an auditor's mistake for the year 2012-13. The court observed that although objections were raised by the petitioner, the authority did not consider the annexures submitted. The petitioner contended that with a personal hearing, they could substantiate their objections. The court held that the assessing authority should have provided a personal hearing opportunity before finalizing the assessment.

The judgment set aside Ext.P6 with a condition that the petitioner must remit Rs. 1,00,000 within three weeks and appear before the 1st respondent with relevant documents and proof of remittance. The 1st respondent was directed to complete the assessment within two months after hearing the petitioner. The writ petition was disposed of accordingly, emphasizing the importance of providing a fair opportunity for a personal hearing in such matters to ensure due process and proper consideration of objections and documents.