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2023 (1) TMI 686 - HC - VAT and Sales TaxValidity of assessment order - proper perusal/checking of records not done - non-application of mind in passing the impugned order - violation of principles of natural justice - HELD THAT - The Commissioner of Taxes respondent No.2 has not properly appreciated the documents on record and could have more vigilant while passing the order and as such it would be appropriate to remand the matter back for fresh consideration. Petition allowed by way of remand.
Issues:
Challenge to order of assessment under the Tripura Value Added Tax Act, 2004 for the assessment year 2014-15. Analysis: The revision petition was filed against the order dated 12.02.2021 passed by the Commissioner of Taxes, Government of Tripura, upholding the order of assessment dated 29.10.2019 by the Superintendent of Taxes, Charge-VIII for tax computation for the assessment year 2014-15. The petitioner, a registered dealer under the TVAT Act, contended that the assessment order was illegal, irregular, and unsustainable as it was rendered without considering the evidence on record. The petitioner sought to set aside both the order of assessment and the order of the Revisional authority. The petitioner argued that the Revisional authority failed to appreciate the documents on record and passed a hyper-technical order without proper application of mind. The learned counsel for the petitioner proposed remanding the matter back to the Revisional authority for fresh consideration, a proposal supported by the Addl. Government Advocate. The High Court, after hearing the submissions from both sides, concluded that the Commissioner of Taxes did not properly appreciate the documents on record and should have been more vigilant while passing the order. Consequently, the Court allowed the revision petition, setting aside the impugned order and remanding the matter back to the Revisional authority for fresh consideration. The Court directed the Revisional authority to decide the matter promptly, preferably within three months, in accordance with the law by passing a reasoned order. The revision petition was allowed and disposed of, along with any pending applications. In conclusion, the High Court's judgment focused on the lack of proper consideration by the Revisional authority in upholding the assessment order. The Court emphasized the importance of a thorough review of the evidence on record and directed a fresh consideration of the matter to ensure a just and reasoned decision in accordance with the law.
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