2017 (11) TMI 930 - HC - VAT and Sales Tax

Scope of SCN - case of petitioner is that the notice issued under Section 29(7) of the Act related to the assessment year 2008-09 under U.P. VAT Act is invalid as well as illegal - Held that - for the aforesaid relief, the petitioner has already filed a Writ Petition No.44316 of 2012 which is pending consideration. We cannot pass any order in this writ petition with regard to the said claim as there are no pleadings in the present writ petition - we permit the petitioner to withdraw the appeal, if so advised, pending before the appellate authority for assessment year 2009-10 - petition disposed off.

Summary

Issues: Quashing of orders under U.P. VAT Act for assessment years 2008-09 and 2009-10, validity of notice under Section 29(7) of the Act, legality of assessment orders, permission to withdraw appeal for 2009-10 assessment year, continuation of proceedings for 2008-09 assessment year, relief sought for pending payment dispute.

The petitioner sought to quash the order dated 28.02.2007 and the assessment order dated 15.03.2013 under the U.P. VAT Act for assessment years 2008-09 and 2009-10 respectively. The main contention was the invalidity and illegality of the notice issued under Section 29(7) of the Act for the 2008-09 assessment year. The petitioner argued that the assessing authority sought permission to reopen the case based on the same facts as the 2009-10 assessment year, where an ex parte assessment order was challenged on grounds of creating an illegal demand. The respondent accepted errors in the proceedings and suggested withdrawing the pending appeal for 2009-10 assessment year to drop the proceedings. The petitioner, engaged in government contracts, faced payment issues leading to the ongoing dispute. The court permitted the withdrawal of the appeal for 2009-10 assessment year, directing no further proceedings unless new information arises, while instructing active participation in the 2008-09 assessment year proceedings to justify claims. The court disposed of the writ petition, allowing pursuit of pending payment claims through appropriate channels.

In summary, the judgment addressed the quashing of orders under the U.P. VAT Act for assessment years 2008-09 and 2009-10, examining the validity of notices under Section 29(7) of the Act and the legality of assessment orders. It allowed the withdrawal of the appeal for the 2009-10 assessment year and clarified the continuation of proceedings for the 2008-09 assessment year. The petitioner's relief sought for a pending payment dispute was acknowledged, with directions provided for pursuing the claim through appropriate channels.