2021 (8) TMI 308 - HC - VAT and Sales Tax

Validity of notices issued - Proposal to revice the accounts of the dealer - Assessment Years 2007-08 and 2008-09 - HELD THAT - The learned counsel for the petitioner made a submission that there are judgments in favour of the petitioner to nullify the actions taken by the respondent. If so, the petitioner is at liberty to submit all those documents, evidences and objections, enabling the authorities to consider the same, take a decision and pass final orders - This being the factum established, the petitioner is at liberty to submit their objections, documents, evidences, etc., within a period of three weeks from the date of receipt of a coy of this order and on receipt of such objections, the respondent shall consider the same on merits and in accordance with law and pass orders, by affording opportunity to the writ petitioner, as contemplated under the act. Petition disposed off.

Summary

Issues:
Challenging notices issued by the respondent for revising dealer's accounts for Assessment Years 2007-08 and 2008-09.

Analysis:
The High Court entertained the writ petitions challenging the notices issued by the respondent based on reports from the Enforcement Wing proposing to revise the dealer's accounts. The petitioner did not file objections but chose to file the writ petitions instead.

The Court emphasized that a writ against a show cause notice can only be entertained if the notice was issued by an incompetent authority or if there are allegations of malafides. In cases of alleging malafides, the authorities must be impleaded as party respondents. The petitioner must file objections along with documents and evidences, allowing the competent authorities to proceed with the enquiry and make decisions according to the law. The Court noted that it cannot adjudicate complex and disputed facts related to assessment and determination of documents, as this requires expertise possessed by the competent authorities.

The petitioner's counsel mentioned judgments favoring the petitioner to nullify the respondent's actions. The Court directed the petitioner to submit all relevant documents, evidences, and objections within three weeks for the authorities to consider and make a decision in accordance with the law. The petitioner was advised to follow statutory appeal procedures if aggrieved after the authorities' decision.

Both writ petitions were disposed of with no costs, and connected Miscellaneous Petitions were closed as a result of the Court's observations.