2014 (8) TMI 407 - HC - VAT and Sales Tax

Issue of writ of certiorari - Call for records - Assessee contends that impugned proceedings is challenged only on the ground that even though it is termed as show cause notice, in the penultimate paragraph the respondent had directed the petitioner to pay the demanded tax within a period of seven days from the date of receipt of the said notice - Held that - A mere reading of the impugned notice would clearly show that it is not a final order as the authority themselves had directed the petitioner only to file their objections to the notice within a period of seven days from the date of receipt of the said notice. In view of the above, it is hereby clarified that the petitioner shall treat the aforesaid notice as show cause notice and file their objections within one week from today, without waiting for the copy of this order and on receipt of such objections/reply, the authority shall pass appropriate orders on merits and in accordance with law.

Summary

Issues:
Challenge to impugned proceedings based on terminology of notice.

Analysis:
The writ petition was filed seeking a Writ of Certiorari to challenge the records of the respondent in the impugned proceedings related to a tax matter. The petitioner contended that although the notice was termed as a show cause notice, it directed the petitioner to pay the demanded tax within seven days from receipt of the notice. The learned counsel for the petitioner argued on this ground.

Upon hearing both sides, the Additional Government Pleader clarified that the notice was a proposal and not a final order. The respondent had clearly stated in the notice that dealers were requested to file objections along with proof within seven days from receipt of the notice. Therefore, the petitioner was directed to file their objections to the notice.

The High Court observed that the impugned notice was not a final order as the authority had directed the petitioner to file objections within seven days from receipt of the notice. The Court clarified that the petitioner should treat the notice as a show cause notice and file objections within one week from the date of the judgment. The authority was instructed to pass appropriate orders based on the objections filed by the petitioner and in accordance with the law.

Consequently, with the direction provided, the writ petition was disposed of without any costs, and the connected miscellaneous petition was closed.