2019 (7) TMI 66 - HC - VAT and Sales Tax

Early hearing of appeal before Tribunal - covered by decisions of High Court Supreme Court - proportionate Disallowance of tax credit - HELD THAT - Having regard to the limited relief prayed for, we request the VAT Tribunal to take up Second Appeal Nos. 637 to 641 of 2016 and Second Appeal No. 975/2016 for the Assessment Period 2006-07 to 2011-12 for hearing, preferably within a period of four weeks from the date of receipt of the writ of this order. Application disposed off.

Summary

Issues:
1. Challenge to an Assessment Order for AY 2014-15
2. Direction to VAT Tribunal for pending appeals related to Assessment Period 2006-07 to 2011-12

Analysis:

Issue 1: Challenge to Assessment Order for AY 2014-15
The writ-applicant sought a Writ of Certiorari to quash the Assessment Order for AY 2014-15, specifically objecting to the disallowance of tax credit amounting to ?68,02,848. The petitioner argued that the disallowance was contrary to a previous decision of the High Court and was made without addressing the submissions presented or providing reasons for disagreement. The counsel highlighted that the issue in the pending appeals before the VAT Tribunal was already covered by a judgment of the High Court in the case of State of Gujarat vs. Jayant Agro Organics Ltd. The court acknowledged the limited relief sought and requested the VAT Tribunal to expedite the hearing of the pending appeals within four weeks.

Issue 2: Direction to VAT Tribunal for pending appeals
The writ-applicant urged for a Writ of Mandamus directing the VAT Tribunal to expedite the hearing of Second Appeal Nos. 637 to 641 of 2016 and Second Appeal No. 975/2016 related to the Assessment Period 2006-07 to 2011-12. The court, considering the circumstances and the covered issue, requested the VAT Tribunal to prioritize the hearing of these appeals within a specified timeframe. The relief sought in the writ-application was not pressed, granting the petitioner the liberty to file an appropriate appeal before the suitable forum as per legal procedures. The court disposed of the writ-application, allowing direct service.

In conclusion, the High Court judgment addressed the challenges to the Assessment Order for AY 2014-15 and directed the VAT Tribunal to expedite the hearing of pending appeals related to the Assessment Period 2006-07 to 2011-12, based on the issue already settled by a previous High Court judgment. The court's decision aimed to provide timely resolution and procedural clarity to the parties involved in the dispute.