2018 (6) TMI 1802 - HC - VAT and Sales Tax

Validity of Revision of assessment - service of pre-assessment notices on petitioner - petitioner submits that one opportunity may be granted to the petitioner to go before the Assessing Officer - HELD THAT - This Court is of the view that one opportunity can be granted to the petitioner, however, subject to a condition. The writ petitions stand disposed of with a direction to the petitioner to pay 15% of the tax demanded in each of the impugned orders within a period of three weeks from the date of receipt of a copy of this order. If the said condition is complied with, the petitioner is entitled to treat the impugned orders as show cause notices and submit their objections within a period of two weeks therefrom - Application disposed off.

Summary

Issues:
- Revision of assessment for the years 2012-13 to 2015-16
- Failure to file objections to revision notices
- Allegations of purchase omissions and sale suppressions
- Request for an opportunity to go before the Assessing Officer

Revision of Assessment:
The petitioner was aggrieved by the revision of assessment by the respondent for the years 2012-13 to 2015-16. The respondent had issued revision notices dated 29.11.2017 and 09.3.2018, which the petitioner failed to respond to by filing objections. The Court noted that the petitioner's failure to file objections led to the confirmation of the proposals in the revision notices by the respondent.

Allegations of Omissions and Suppressions:
The re-assessment was based on an inspection conducted at the petitioner's business premises, where purchase omissions and sale suppressions were alleged after verification of monthly returns. The inspection took place between 07.2.2016 and 09.2.2016, and it was highlighted that the petitioner refused to sign the statement recorded by the Enforcement Wing during the inspection.

Opportunity to Meet Assessing Officer:
The petitioner's counsel requested an opportunity for the petitioner to meet the Assessing Officer. The Court, considering this submission, decided to grant one opportunity to the petitioner, subject to a condition. The Court directed the petitioner to pay 15% of the tax demanded in each of the impugned orders within three weeks. If this condition was met, the petitioner could treat the impugned orders as show cause notices, submit objections within two weeks, and have a personal hearing with the respondent for reassessment.

In conclusion, the Court disposed of the writ petitions with the mentioned directions and conditions. Failure to comply would result in dismissal of the petitions and allow the respondent to initiate recovery proceedings. Compliance would stay the demand for the balance tax and penalty until fresh orders were passed. No costs were awarded, and the connected Writ Miscellaneous Petitions were closed as a result of the judgment.