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TMI Blog2023 (1) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... that the officer concerned, having taken a note of the fact that the request has been made by the petitioner to the Rajasthan Authority for issuance of Form- F , he has chosen not to accommodate the petitioner nor was he given an opportunity to tender the Form-F nor any opportunity of hearing was accorded. Therefore, this petition under Article 226 of the Constitution of India can be entertained bearing in mind the fact that this is a clear violation of principle of natural justice. Availability of alternative remedy in the form of appeal this stage would not have served the purpose for this being a violation of the principle of natural justice. It was an unprecedented situation where people had suffered, no one was sure as what is going to be the future. In such circumstances, when peoples were struggling to save the human lives, the request for the petitioner to get the Form-F from the concerned authority was a mere impossibility, the opportunity shall need to be availed. The reassessment order dated 25.03.2020 and the final notice of assessment are quashed and set aside with all consequential reliefs. The matter shall be taken up from the stage where it was left. The offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice of reassessment under Rule 9(4) of the Central Sales Tax (Gujarat) Rules, 1970 ( the CST Rules hereinafter) had been issued upon the petitioner, but, due to closure of the business, the notice remained unserved. 1.4 The second notice dated 10.01.2020 for reassessment was served upon the erstwhile consultant of the petitioner. The petitioner was informed by the consultant about the fixing of hearing on 10.01.2020. 1.5 On 16.01.2020 the petitioner made an application before the Assistant Commissioner of Commercial Tax, Rajasthan for issuance of Form- F for financial year 2014-15. On 17.03.2020, the reassessment notice for the third time had been issued to the petitioner asking her to remain present with Form- F on 24.03.2020. However, in the meantime, there came an imposition of the partial lock-down in the State of Rajasthan and the complete lockdown from 23.03.2020 in the State of Gujarat. 1.6 On 24.03.2020, the respondent No.3 since insisted the personal appearance, the petitioner s husband appeared along with the tax consultant and showed the inability to produce the Form- F due to the COVID-19 situation and made a request for adjournment. However, the order cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust and proper in the interest of justice, and (F) This Hon ble Court be pleased to allow this application with costs against the respondent. 2. When notice was issued, the Assistant Commissioner of State Tax filed affidavit-in-reply giving the chronological details. It is contended that the petitioner was registered under the VAT Act and CST Act and also made an application before the authority to cancel the registration w.e.f. 30.06.2017. There is a pendency of assessment proceedings under the CST Act as well as the VAT Act and in view of the same, the audit assessment order was passed on 23.01.2018 under the CST Act and the VAT Act. Subsequently, the respondent authority had found that online portal called Data Warehouse System (DWHS) from where the report was generated that assessee has supplied the goods against the statutory Form-F for the assessment year 2014-15 between the period of 01.04.2014 to 31.03.2015 worth Rs.56,21,78,410/- and the amount was not reflected in the VAT/CST returns. Therefore, the reassessment notice was issued in Form VI(B) on 02.07.2019 and it was accepted by the petitioner in the presence of the officers. 3. Second and third time the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer can be given the benefit that at the time when he actually passed this order on 25.03.2020, he may not be aware of such developments. In fact, no one was aware of the seriousness of the entire issue. And, yet, the fact remains that the officer concerned, having taken a note of the fact that the request has been made by the petitioner to the Rajasthan Authority for issuance of Form- F , he has chosen not to accommodate the petitioner nor was he given an opportunity to tender the Form-F nor any opportunity of hearing was accorded. Therefore, this petition under Article 226 of the Constitution of India can be entertained bearing in mind the fact that this is a clear violation of principle of natural justice. Even if, while not accepting and acceding to the request of adjournment, there was an absence of any intent for willful disobedience to settled position of law on the part of the officer, the fact remains that the proper opportunity as required under the law is missing. Having recognized the fact that it was impossible for the petitioner to get the Form- F in a situation that prevailed at the relevant time he continued to reassess the order and therefore, this petition no ..... 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