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TMI Blog2022 (2) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... on. However, the respondent, without furnishing the list, has passed the orders dated 31.05.2016 impugned in the writ petitions, levying tax on the appellant, which are arbitrary, illegal and violative of the principles of natural justice, in the opinion of this court. However, the learned Single Judge while disposing of the writ petitions, granted liberty to the appellant to file appeals before the appellate authority. Such course adopted may be an empty formality, especially when the appellant complained of the violation of the principles of natural justice and admittedly, the required details were not furnished by Assessing officer, despite repeated demands. Therefore, on this score alone, the orders passed by the learned single Judge as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e differential Value Added Tax (VAT) at the rate of 9.5% on the sale of goods to Hundai Motors and Ford India alleging non-production of industrial input certificate. 3.2 . According to the petitioner, scrap fall under Entry 67A, Part B of the First Schedule and tools under Entry 138, Part -B, First Schedule and sale of used cars are subjected to 5% tax, vide G.O.Ms.No.78 dated 11.07.2011 and the rate of tax for scraps, tools and used cars is 5% without any requirement of industrial input certificate. In the pre-assessment notices, it was proposed to impose tax on the ground that there is a mismatch between the purchases reported by the appellant and the corresponding sales reported by the vendors. However, no list was enclosed or detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that in the absence of the list furnished by the Assessing Officer, the appellant could not file an effective reply with respect to the so-called mismatch between the purchases reported by the appellant and the sales reported by the vendors. 3.5. However, by order dated 19.07.2021, the learned single Judge refused to interfere with the assessment orders dated 31.05.2016 on the ground that there is an alternative remedy available to the appellant and hence, the writ petitions filed by them without exhausting such remedy, are not maintainable and accordingly, all the writ petitions were dismissed. Therefore, these writ appeals by the appellant /assessee. 4.The learned counsel for the appellant would contend that on receipt of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the reply to the pre-assessment notices, the appellant specifically requested the Assessing Officer to furnish such a list to enable them to submit an effective representation. However, the respondent, without furnishing the list, has passed the orders dated 31.05.2016 impugned in the writ petitions, levying tax on the appellant, which are arbitrary, illegal and violative of the principles of natural justice, in the opinion of this court. However, the learned Single Judge while disposing of the writ petitions, granted liberty to the appellant to file appeals before the appellate authority. Such course adopted may be an empty formality, especially when the appellant complained of the violation of the principles of natural justice and admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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