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TMI Blog2022 (8) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... ment pronounced in the matter of SR COLD STORAGE VERSUS UNION OF INDIA AND 3 OTHERS [ 2022 (8) TMI 806 - ALLAHABAD HIGH COURT] , has lamented about the abysmal state of affairs reflecting the absence of any effective system of accountability of the erring officers, the harassment of the assessees and breach of principles of natural justice by the Officers. Petition disposed off. - WRIT PETITION NO.645 OF 2022 - - - Dated:- 17-8-2022 - K.R. SHRIRAM A.S. DOCTOR, JJ. Mr. Rahul C. Thakar i/b. Mr. C.B. Thakar for petitioner. Mr. Himanshu Takke, AGP for State. P.C. : 1. Petitioner is impugning two orders, viz., (i) an assessment order dated 30th March 2019 under Section 9(2) of Central Sales Tax Act, 1956 for the period 2014-2015 and (ii) an order dated 26th August 2019 rejecting petitioner s rectification application under Section 24 of the Maharashtra Value Added Tax Act, 2002. The principal ground of challenge is that the orders have been passed without following principles of natural justice. Petitioner states that the orders be quashed and set aside and remanded for denovo consideration. 2. One Uday Desai, the sole proprietor of Reena Agency has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where as to why the details sought by petitioner were not provided to petitioner. In the reasons, respondent no.3 has also relied upon cancellation of registration of two entities, viz., BVM International and Neotex Exim Pvt. Ltd. So far as these two entities are concerned, petitioner filed a rectification application dated 26th June 2019 under Section 24 (1) of the Maharashtra Value Added Tax Act, 2002 and brought to the notice of respondent no.3 that even if the registration of those two entities was cancelled, the C forms issued prior to the date of cancellation should certainly be considered and assessment order to be suitably rectified. Petitioner had also relied upon a judgment of the Delhi High Court. This rectification application also was summarily rejected by an order dated 26th August 2019 on the ground that there is no mistake apparent on record. In the said order, respondent no.3 has not dealt with the judgment of the Delhi High Court relied upon by petitioner and has once again relied upon investigation report, copies of which have never been provided to petitioner though requested. 6. Infact Section 24 (1) of the Maharashtra Value Added Tax Act, 2002 provides that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be given and atleast 7 working days advance notice should be given. If after personal hearing, petitioner wishes to make any written submission, the same shall be filed within three days from the date of personal hearing. Any order passed shall be a reasoned order dealing with every submission made by petitioner. 12. We clarify that we have not made any observation on the merits of the matter. 13. As noted earlier, (a) despite request made by petitioner, reports/documents relied upon have not been provided and (b) before passing the order on the rectification application, no personal hearing has been granted though the law mandates personal hearing to be given. This shows a complete failure to the observance of rule of law on the part of respondent no.3. A huge demand has been raised by respondents against petitioner without following the rule of law. In a recent judgment in Assistant Commissioner (ST) Ors. V/s. M/s. Satyam Shivam Papers Pvt. Ltd. and Anr. Special Leave to Appeal (C) No.21132 of 2021 dated 12th January 2022, the Hon ble Supreme Court, in the matter of Goods and Services tax, imposed cost upon the authority by enhancing the cost equivalent to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to recover the amount of costs, after making payment to the writ petitioner, directly from the person/s responsible for this entirely unnecessary litigation. This petition stands dismissed, subject to the requirements foregoing. Compliance to be reported by the petitioners. 14. Though we do not intend to impose such high cost, since the attitude of respondent no.3 smacks of deliberate failure to the observance of rule of law, in our view, the said officer should be saddled with costs to be paid by him personally. The Allahabad High Court in the judgment pronounced in the matter of S.R. Cold Storage V/s. Union of India and Ors.Writ Tax No.723 of 2022 dated 11th August 2022., has lamented about the abysmal state of affairs reflecting the absence of any effective system of accountability of the erring officers, the harassment of the assessees and breach of principles of natural justice by the Officers. Paragraph 57 of S.R. Cold Storage (Supra) reads as under : 57. In a recent judgment dated 03.08.2022 in Writ Tax No.997 of 2022 (Nabco Products Private Limited vs. Union of India and 2 others), this Court considered the prevailing state of affairs in assessment matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidual character and assumes social significance. Harassment of a common man by public authorities is socially abhorring and legally impermissible. It may harm him personally but the injury to society is far more grievous. Crime and corruption thrive and prosper in the society due to lack of public resistance. Nothing is more damaging than the feeling of helplessness. An ordinary citizen instead of complaining and fighting succumbs to the pressure of undesirable functioning in offices instead of standing against it. Therefore the award of compensation for harassment by public authorities not only compensates the individual, satisfies him personally but helps in curing social evil. It may result in improving the work culture and help in changing the outlook. ......................... 11. .............. In a modem society no authority can arrogate to itself the power to act in a manner which is arbitrary. It is unfortunate that matters which require immediate attention linger on and the man in the street is made to run from one end to other with no result. The culture of window clearance appears to be totally dead. Even in ordinary matters a common man who has neith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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