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2020 (6) TMI 276 - HC - VAT and Sales TaxValidity of Assessment Order - Recovery of the amounts due in term of the assessment order - CST Act, 1956 read with Assam Value Added Tax Act, 2003 - violation of principles of Natural Justice - HELD THAT - List this matter along with WP(C) No. 2278/2020. Till the next date fixed, no coercive is to be taken by the respondent authorities in respect of the recovery of tax sought to be made by the impugned notice dated 28th December, 2019.
Issues: Impugning assessment order under Central Sales Tax Act, 1956 and Assam Value Added Tax Act, 2003 for the assessment year 2013-14. Violation of principles of natural justice in assessment proceedings.
The High Court conducted proceedings through a Virtual Court to maintain social distancing. The writ petition challenged the assessment order for the assessment year 2013-14 under the Central Sales Tax Act, 1956 and Assam Value Added Tax Act, 2003. The order imposed a tax and interest, with a specified amount payable by the petitioner. The petitioner contended that the assessment violated natural justice principles as no notice was served, depriving them of the opportunity to present their case and provide supporting documents. Additionally, it was argued that the assessment was hurriedly done towards the end of the statutory limitation period of five years, preventing the petitioner from utilizing the appeal/revision mechanisms under the law. The petitioner's counsel argued that the assessment order was arbitrary, illegal, and violated the Act and Rules. On the other hand, the standing counsel for the Finance and Taxation Department stated a lack of instructions in the matter and requested time to obtain necessary instructions. The Court decided to list the matter along with another similar case for further orders, directing that no coercive action should be taken by the tax authorities for recovery until the next hearing date. The respondent authority was directed to be served with extra copies of the documents to facilitate obtaining required instructions.
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