9911796707
TMI Blog2022 (4) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to: (a) to quash and set aside the order dated 23/12/2021 (Annexure A) passed by the respondents. (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the order dated 23/12/2021 at Annexure "A" to this petition and stay the further proceedings by respondent No.2; (c) direct the respondents to hear the second appeal nos.516 and 517 of 2021 without any condition of pre-deposit; (d) any other and further relief deemed just and proper be granted in the interest of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an opportunity of hearing to submit the aforesaid details and he is directed to remain present with the documentary evidence on 10th January 2020. If the dealer fails to remain present on the aforesaid date and time in-person or through his authorized representative or he does not make any representation, it shall be presumed that he does not want to state anything or to produce any evidence and the further proceedings shall be held ex parte, which may be noted." 4. The final order of assessment came to be passed by the adjudicating authority dated 23rd March 2020 along with the demand notice. The order passed by the adjudicating authority is at page : 64 of the paper book. 5. The writ applicant went in appeal before the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclined to interfere with the order passed by the first appellate authority and insisted that if the writ applicant wants his appeals to be heard on merits, it should make a pre-deposit of 20% of its total tax liability. 9. In such circumstances referred to above, the writ applicant is here before this Court with the present writ application. 10. We have heard Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the State. 11. We take notice of the fact that assessment for the F. Y. 2014-15 was also undertaken on the basis of the very same transaction for which the liability of the writ applicant has been fixed so far as the F. Y. 201415 is concerned. 12. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and no discrepancy was found there in. F. A letter dated 10/03/2019 written by Deputy Commissioner of Commercial Tax, Sector-4, Gorakhpur, U.P. asking the certain details about the genuineness of transaction of appellant with M/s. Shreenathjee Furnishing Pvt. Ltd. is confirmed by the letter dated 10/03/2019 written by Deputy Commissioner of Commercial Tax, Sector-4, Gorakhpur, U.P. G. Assessment order of the buyer M/s. Shreenathjee Furnishing Pvt. Ltd. for accounting year 2014-15 is placed on the record of this Tribunal clearly shows that turnover of sales made by the appellant to the buyer of U.P. is incorporated in its books of accounts and same is taken into consideration by the Assessing Authority of U.P. Commercial Tax Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , unreasoned and passed against the principle of natural justice and law. M. Order of Ld. Assessing Authority is totally silent about the provisional refund sanctioned by the same rank officer and it is passed without assigning reasons for converting the refund into dues. Here Assessing Authority has failed to give reasons and proof to appellant for converting case of refund into dues. Considering the rival submission in light of aforementioned facts, it clearly shows that provisional refund was approved by the Deputy Commissioner after scrutiny of the aforementioned documents submitted before it. It also appears that Ld. Assessing Authority has nowhere assigned any reasons for rejecting claim of appellant for interstate sales transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad, the learned Government Representative appearing for the respondent authority had submitted as under: "Mr. Patel has submitted that appellant has produced the form no. 38 of U.P. Vat Act produced before him. He has submitted that cross check and reply submitted by the Mr. Dave is pertain to financial year 201415 which is for the earlier year. He has submitted that in earlier financial year 2013-14 Authority has passed the order and appellant has preferred the second appeal before this Hon. Tribunal and Hon. Tribunal had passed the pre-deposit order of Rs. 55 Lakhs. As against that order appellant has preferred the Special Civil Application before the Hon. High Court of Gujarat vide S.C.A. No. 11245 of 2018, wherein Hon. High Court had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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