2019 (8) TMI 906 - HC - VAT and Sales Tax

Violation of the principles of natural justice - no response to the pre-assessment notice - HELD THAT - The impugned order refers to a pre-assessment notice dated 24. 02. 2015. The Assessing Officer states that there was no response to the notice as a result the proposals contained stood confirmed, rejecting the claim of the petitioner for exemption. The records reveal that the petitioner had sent a reply on 11. 12. 2014 along with annexures, duly received and acknowledged by the Assessing Officer on 12. 12. 2014 - there has been a violation of the principles of natural justice and the impugned assessment order is thus liable to be set aside. Petition allowed.

Summary

Issues: Violation of principles of natural justice in assessment proceedings.

Analysis:
The judgment pertains to a writ petition filed to quash the proceedings of the Assistant Commissioner, Commercial Tax, Palayamkottai dated 20.04.2015. The main ground raised by the petitioner was the gross violation of the principles of natural justice. The impugned order referred to a pre-assessment notice dated 24.02.2015, stating that there was no response to the notice, resulting in the confirmation of proposals rejecting the petitioner's exemption claim. However, records revealed that the petitioner had indeed sent a reply on 11.12.2014, duly received and acknowledged by the Assessing Officer on 12.12.2014.

The Court, after considering the circumstances, found a violation of the principles of natural justice in the assessment proceedings. Consequently, the impugned assessment order was set aside, and the petitioner was directed to appear before the Assessing Officer on 20.06.2019 to provide further details and supporting documents to substantiate their case. The Assessing Officer was instructed to pass appropriate orders de novo on or before 04.07.2019. The writ petition was allowed with no costs, and the connected M.P(MD) No. 1 of 2015 was closed.