9911796707
TMI Blog2016 (7) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... o.7038, 7041, 7042, 7043, 7044, 7045, 7046, 7047/2016) - - - Dated:- 2-6-2016 - MR. ALOK SHARMA, J. For The Petitioner : Mr. Balbeer Singh, Senior Advocate with Mr. Alok Yadav, Mr. Sameer Jain, Ms. Mahi Yadav Ms. Pragya Sethia For The Department : Ms. Tanvi Sahai on behalf of Mr. R.B. Mathur, BY THE COURT: These petitions agitate an identical issue and are therefore being decided by a common order. The facts are taken from SBCWP No.7038/2016. A challenge to the assessment order dated 22-4-2016 passed by the Commercial Tax Officer, Works Contract and Leasing Tax Zone-II, Jaipur has been laid in the writ petition to the exclusion of the alternative statutory remedy available to the petitioner under Section 82 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to an assessee under the statute. Here the assessee could have preferred an appeal against the order of assessment made by the Commercial Tax Officer and he could have then gone in revision to the Board of Revenue and thereafter to the High Court under Article 226 or 227 of the Constitution and then, if he was aggrieved by the order passed by the High Court, he could come to this court under Article 136. We would have ordinarily insisted on the assessee going through this hierarchy of judicial process and declined to entertain the petition for special leave directly against the order of assessment made by the Commercial Tax Officer. But we were informed by the learned advocate appearing on behalf of the assessee, and this was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrary in even failing to address the issue at all in the impugned assessment order dated 22- 4-2016. Senior counsel further submitted that the impugned order dated 22-4-2016 is thus vitiated by complete non application of mind, another facet of contravention of the principles of natural justice. Mr. Balbeer Singh then submitted that in the event of an appeal being filed, the petitioner would be required the predeposit 10% of the tax amount which in the facts of the cause would be plainly oppressive and unjust. It was submitted that consequently the writ petition be admitted and be addressed on merits. Ms. Tanvi Sahai appearing on behalf of Mr. R.B. Mathur for the respondent department on instructions, has submitted that the issue as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e intra state sales or inter state sales , taking into consideration the respective submissions of the parties. The assessing officer is directed to pass a reasoned and speaking order. It goes without saying that as the impugned orders dated 22- 4-2016 have been set aside and the matter remanded to the assessing authority only on the ground of the principles of natural justice having been contravened and the assessing officer overlooking the specific directions of the appellate authority in its order of remand dated 19-5-2015 and the specific case of the petitioner company as to the transactions in issue being inter state sales , this order is not reflective of the merits of the case of either of the parties. The assessing officer sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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