2021 (8) TMI 1378 - HC - VAT and Sales Tax

Validity of impugned notice - respondents submits that due to mistake on the part of the assessing officer the impugned notice dated November 12 2020 has been issued - HELD THAT - Considering the submissions of the parties and on perusal of the records this writ petition is disposed of by quashing the impugned notice dated November 12 2020 and the subsequent notice dated December 18 2020 without calling for affidavits.

Summary

Issues:
Challenge to impugned notice dated November 12, 2020 regarding financial year 2014-15.

Analysis:
The petitioner challenged the notice issued by the Superintendent Range-IV, CGST and Central Excise Shyamnagar Division, pertaining to the financial year 2014-15. The petitioner contended that the notice was illegal and against the law since the assessment for that financial year had already been finalized and was under appeal. The respondents admitted that the notice was issued due to a mistake by the assessing officer. The petitioner had made a representation against the notice, dated November 30, 2020, which the Department failed to consider. The respondent claimed that the representation was misplaced, which the court criticized, questioning how such a mistake could occur in an office dealing with completed assessments. After considering the arguments and examining the records, the High Court disposed of the writ petition by quashing the impugned notices dated November 12, 2020, and December 18, 2020, without requiring affidavits. The writ petition, numbered W. P. A. No. 3915 of 2021, was consequently disposed of in accordance with this decision.