2018 (4) TMI 1741 - HC - VAT and Sales Tax

Maintainability of petition - alternative remedy of appeal - validity of assessment order dated 30. 11. 2017 for the year 2016-17 - HELD THAT - Since the petitioner did not avail the appeal remedy available under the Statute, this Court would be fully justified in dismissing the writ petition. That apart, the assessment order was passed in November 2017 - However, taking note of the fact that the petitioner paid the entire tax by cheque dated 06. 4. 2018, this Court is inclined to grant one opportunity to the petitioner. Petition allowed by way of remand.

Summary

Issues:
1. Assessment order challenge for the year 2016-17.
2. Failure to avail appeal remedy.
3. Granting opportunity to petitioner post-tax payment.
4. Disposal of the writ petition with directions for objection filing and reassessment.

Analysis:
1. The petitioner challenged the assessment order dated 30.11.2017 for the year 2016-17.
2. The court noted that the petitioner did not utilize the appeal remedy provided by the Statute, which could have resulted in the dismissal of the writ petition.
3. Despite the assessment order being passed in November 2017, the court considered the petitioner's full tax payment via a cheque dated 06.4.2018. Consequently, the court decided to grant the petitioner an opportunity.
4. The writ petition was disposed of with a specific directive for the petitioner to treat the impugned order as a show cause notice and submit their objections within two weeks from the receipt of the court's order.
5. Upon the filing of objections, the respondent was instructed to provide the petitioner with a personal hearing and conduct a reassessment in compliance with the law.
6. No costs were imposed, and the related Writ Miscellaneous Petitions (WMPs) were closed as a result of the judgment.