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2016 (8) TMI 1411 - HC - VAT and Sales TaxPrinciples of natural justice - Validity of assessment order - CST Act - case of petitioner is that pre-assessment notice was not served on the petitioner - Held that - The petitioner is directed to pay 25% of the disputed tax within a period of three weeks from the date of receipt of a copy of this order and if the petitioner complies with the said condition the petitioner will be entitled to treat the impugned assessment order as show cause notice and submit their objections to the same within a period of two weeks thereafter - petition disposed off.
Issues:
Challenge to assessment order under the Central Sales Tax Act, 1959 for the year 2014-15 based on lack of opportunity due to non-service of pre-assessment notice. Analysis: The petitioner filed a writ petition challenging the assessment order under the CST Act for the year 2014-15, contending that the order was passed without providing an opportunity since the pre-assessment notice was not served on the petitioner. The court directed the Additional Government Pleader (Taxes) to verify this claim. It was revealed that the pre-assessment notice was received by an individual who was not the petitioner's Accountant but was engaged as a Consultant at that time. The court noted that this discrepancy was a disputed question of fact that should have been addressed before the Appellate Authority. In response to the situation, the petitioner, through their counsel, expressed readiness to pay 25% of the disputed tax and requested to submit objections to contest the assessment on merits. After hearing both parties, the court directed the petitioner to pay 25% of the disputed tax within three weeks. Upon compliance, the petitioner could treat the assessment order as a show cause notice, submit objections within two weeks, and the respondent would reconsider the assessment after providing a personal hearing to the petitioner. Failure to comply would result in the dismissal of the writ petition without further reference to the court. Consequently, the court disposed of the writ petition with the specified conditions. No costs were awarded, and the connected miscellaneous petition was closed.
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