2017 (6) TMI 1282 - HC - VAT and Sales Tax

Validity of assessment order - the petitioner failed to file Audit Report in Form WW within the stipulated time - Held that - The impugned order of assessment is set aside and the matter is remitted back to the Assessing Authority for considering the Form WW submitted by the petitioner and pass a fresh order of assessment, after giving due opportunity of hearing to the petitioner - petition allowed by way of remand.

Summary

Issues:
1. Rejection of the request to accept the Audit report belatedly with penalty.
2. Failure to file Audit Report within stipulated time.
3. Consideration of belatedly filed Form WW Audit Report.
4. Applicability of Division Bench decision in similar circumstances.
5. Setting aside the impugned order of assessment and remitting the matter back for fresh orders.

Issue 1: Rejection of the request to accept the Audit report belatedly with penalty.
The petitioner was aggrieved by the order rejecting the request to accept the Audit report filed along with Form WW belatedly with penalty. The impugned assessment order was passed due to the petitioner's failure to file the Audit Report in Form WW within the stipulated time.

Issue 2: Failure to file Audit Report within stipulated time.
The petitioner explained that the delay in filing the audit report was due to the petitioner's father undergoing medical treatment, preventing timely submission. The Form WW Audit Report was eventually filed on 10.02.2017 with a penalty of ?10,000 for the belated filing.

Issue 3: Consideration of belatedly filed Form WW Audit Report.
The petitioner argued that the belated filing was not their fault, as the report was prepared slightly later. The petitioner requested the respondent to consider the case based on the Form WW submitted on 10.02.2017 and issue a fresh assessment order after providing an opportunity for a hearing.

Issue 4: Applicability of Division Bench decision in similar circumstances.
The petitioner's counsel cited a Division Bench decision where, under similar circumstances, the assessment order was set aside, and the matter was remitted back to the Assessing Officer to consider the belatedly filed Form WW and pass fresh orders. The Division Bench emphasized that once the original defect was rectified by filing Form WW, the Assessing Officer should not reject it solely based on the filing period.

Issue 5: Setting aside the impugned order of assessment and remitting the matter back for fresh orders.
Considering the facts and the precedent set by the Division Bench decision, the High Court set aside the impugned order of assessment and remitted the matter back to the Assessing Authority to pass fresh orders after considering the belatedly submitted Form WW. The court directed the Assessing Authority to complete this process within four weeks from the date of the order.

In conclusion, the High Court allowed the writ petition, set aside the impugned order of assessment, and instructed the Assessing Authority to reevaluate the case based on the belatedly filed Form WW, ensuring a fresh order of assessment is issued after providing a hearing to the petitioner.