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2022 (3) TMI 1485 - HC - VAT and Sales TaxModification of assessment order in question on the basis of which now the respondent wants to raise the demand, has been modified to NIL - HELD THAT - Considering the submission of the parties and the admitted facts as appears from the documents annexed to the writ petition, no fruitful purpose will be served by keeping this writ petition pending and calling for affidavit and it can be disposed of at the motion stage by setting the impugned demand notice dated 15th February, 2022 being annexure P-5 to the writ petition and directing the respondent concerned to issue modified demand notice as per the request made by the petitioner by its letter dated 1st March, 2022 after taking into consideration the order of the appellate authority. Petition disposed off.
Issues Involved:
Challenge to demand notice dated 15th February, 2022 based on modified assessment order for financial year 2009-10. Analysis: The petitioner challenged an impugned demand notice dated 15th February, 2022, raised by the respondent concerning the assessee/petitioner for the financial year 2009-10. The petitioner contended that the demand notice was legally flawed as the appellate authority had modified the assessment order to NIL, rendering any demand void based on the said order dated 27th September, 2013. The petitioner had already requested the respondent to issue a modified demand notice considering the appellate authority's order, as evidenced by a letter dated 1st March, 2022. After considering the submissions and documents, the Court found it unnecessary to prolong the matter and decided to dispose of the writ petition promptly. The Court directed the respondent to issue a modified demand notice in line with the petitioner's request, taking into account the appellate authority's order, thus resolving the issue raised by the petitioner effectively. The Court's decision was specifically limited to the adjudication order dated 22nd June, 2012, concerning the Central Sales Tax dues. By providing this clarification, the Court ensured that its order was confined to the specific issue at hand, maintaining clarity and precision in its judgment. Consequently, the writ petition numbered WPA No.3939 of 2022 was disposed of based on the Court's observations and directions, bringing closure to the legal dispute surrounding the challenge to the demand notice and the modified assessment order for the financial year 2009-10.
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