2015 (7) TMI 1414 - HC - GST

Validity of assessment order - assessment was made alleging that the petitioners had purchased the goods falling under 5th schedule the purchase details from whom the petitioners had purchased had not been set out - HELD THAT - In the facts of the present case and in the circumstances the assessment order is set aside. However, considering the fact that the assessment orders are set aside, it is deemed appropriate to direct the respondent authorities to furnish the details to the petitioners within a period of four (4) weeks from today and complete the assessment proceedings within a period of three (3) months thereafter. It is needless to mention that the petitioners shall be entitled to raise all the objections both on facts and law. Petition disposed off.

Summary

Issues:
Challenging assessment orders due to lack of purchase details from sellers.

Analysis:
The writ petitions were filed to challenge assessment orders dated 27-03-2015, alleging lack of specific purchase details from sellers. The petitioners contended that they did not deal with the goods in question and requested the names of the sellers. The Assessing Officer did not address this crucial aspect in the assessment. When the matter was brought for admission, the Government Pleader sought time to produce the record. Upon perusal, it was revealed that the material particulars requested by the petitioners were not furnished. The Government Pleader admitted this and suggested setting aside the assessment orders to allow for re-assessment after providing the necessary details to the dealer.

In light of the situation, the High Court set aside the assessment orders. However, to ensure fairness, the authorities were directed to furnish the required details to the petitioners within four weeks and complete the assessment proceedings within three months thereafter. The petitioners were granted the right to raise objections on both factual and legal grounds during the reassessment process. The writ petitions were disposed of with no order as to costs, and any related miscellaneous petitions were closed.

This judgment highlights the importance of providing complete and accurate information during assessment proceedings to uphold the principles of natural justice and fairness. It also emphasizes the role of the court in ensuring that proper procedures are followed and that parties have the opportunity to present their case effectively.