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TMI Blog2015 (8) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... any objections nor does it make a proper and complete reference to the Circulars in the field. It is in these circumstances and parties like the Petitioner should not be deprived of a fair and reasonable opportunity of placing their version that the present order has been passed. - Matter remanded back. Needless to clarify that the issue of section 6A being ultra vires the constitutional mandate enshrined in Articles 14, 19(1)(g) and 265 etc. is kept open and for being raised in an appropriate case. - Writ Petition No. 4089 of 2015, Writ Petition No. 901 of 2015 - - - Dated:- 30-6-2015 - S. C. Dharmadhikari And G. S. Kulkarni,JJ. For the Appellants : Mr. V. Sridharan Senior Adv with Mr. Prakash Shah, Mr. Rahul Thakar, Mr. Puneeth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been filing regularly the returns with the Sales Tax Authorities under the erstwhile Bombay Sales Tax Act, 1959 and presently the Central Sales Tax Act, 1956, showing these activities and for the period up to 200405. After the Maharashtra Value Added Tax Act, 2002 came into force, the returns have been filed under that Act and the Central Sales Tax Act, 1956. These returns were assessed and on prior occasions without raising any objections for these job works/activities. Reliance is placed upon the same to urge that the position continued up to the year 200910. In the financial year 201011, the orders impugned in these Writ Petitions have been made and in which, the Assessing Officer has proceeded to levy tax on the transaction of return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amendments brought to the statute and from time to time and their interpretation by Courts of law. We found that when the matter was at the stage of assessment, the Petitioner has the remedy of filing of an Appeal, then we would not ordinarily interfere in our Writ Jurisdiction at such a stage. We had also indicated to the Revenue on the earlier occasion that if the questions which have been raised by the Petitioner go to the root of the case, could they be now urged and before the Assessing Officer. 5) Mr. Sonpallearned Special Counsel appearing for the Revenue, after taking instructions, conveyed his inability to withdraw the assessment orders, which are impugned in the present Writ Petitions, because as per his submission, that wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2007 dated 20th February, 2007 and 5T of 2009 dated 29th January, 2009. (iii) The Petitioners shall also be permitted to contend that the Judgment and order of Alahabad High Court does not bind them and equally the Revenue and the Assessment must be made independent thereof. Further, the view taken by the Alahabad High Curt has not been confirmed by the Hon'ble Supreme Court of India is also a contention which can be raised. 7) We are of the opinion that this Course would serve the ends of justice. It shall not be treated as a precedent in any future case. We are passing this order in facts peculiar to this case, because we find that the orders passed by the Assessing Officers fail to take note of any objections nor does it mak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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