9911796707
TMI Blog2019 (3) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... direct the respondent to proceed with the reassessment proceedings and the same shall be subject to the result of STA No.153/2016 pending before this court - It is needless to mention that even if the reassessment order is passed for the tax periods in question, the same shall not be enforced until a decision to be taken by this court in STA 153/2016. The petitioner is at liberty to produce b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )-6.1/T.NO.1533/18-19 dated 23.02.2019 issued by the respondent for the tax period 2013-14 as being in abuse of jurisdiction. 2. The petitioner is a private limited company registered under the provisions of the Act. It is the contention of the petitioner that the respondent has grossly erred in alleging that the petitioner has violated the provisions of Section 15 of the Act whilst the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration before this court in STA No.153/2016 whereby an ad interim order is passed to the effect that no coercive steps shall be taken by the authorities. In such circumstances, when the matter is sub-judice before this court, issuance of the Reassessment Notice by the respondent for the tax periods 2013-14 is ex facie illegal. 4. The learned Additional Government Advocate appearing for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of composition tax under section 15 of the Act on the total sales turnover/returns of the petitioner is seized of by this court in STA 153/2016, wherein the assessee has challenged the order passed by the Additional Commissioner of Commercial Taxes. In such circumstances, though the authorities are bound by the decision to be taken by this court, requisite procedure is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at liberty to produce books of accounts on 25.3.2019 without expecting any notice from the respondent. The respondent authorities shall consider the books of accounts, objections/submissions of the petitioner assessee and shall proceed in accordance with law. With the aforesaid observations and directions, the writ petition stands disposed of. - - TaxTMI - TMITax - CST, VAT & Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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