9911796707
TMI Blog2023 (4) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... roceed under Section 32A of the VAT Act and obviates the need to take recourse to the adjudicatory and adversarial regime statutorily provided. The finding recorded in the order impugned that the assessee has accepted the liability clearly militates against plain and unambiguous disagreement recorded in the audit report. We have not come across any other material warranting any other view. The provision of sub-section(2) of Section 32A of the VAT Act only provides that as regards the liability which is deemed to have been admitted in view of the provisions of sub-section (1) of Section 32A, the interest regime of Section 30 shall come into play mutatis mutandis. There are no other or further significance of sub-section (2). The dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable, if any, and the dealer has accepted the recommendations so made, either fully or partly, then the said dealer shall pay the same within thirty days from the date of service of the notice issued by the Commissioner in respect thereof. (2) The provisions with regard to the payment of interest as provided under sub-section (2) of section 30 shall, in the circumstances provided under this section, apply mutatis mutandis as they apply to the tax that has remained unpaid before the last date prescribed for payment of the said tax as disclosed in the return or, as the case may be, the revised return. Explanation In Section 32A of the Value Added Tax Act, in sub-section (2), in the Explanation, for the words dues which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Section 32A of the VAT Act is that the assessee shall have agreed with, and accepted, the recommendations made by his Accountant. It is the acceptance by the assessee, which in a sense is an admission of the liability, that clothes the authority with the jurisdiction to proceed under Section 32A of the VAT Act and obviates the need to take recourse to the adjudicatory and adversarial regime statutorily provided. 11. The learned senior counsel Mr. R.L. Khapre has invited our attention to the audit report in form 704. The recommendation of the Accountant on which the notice impugned is predicated reads thus: (f) TAX AS PER DEALERS SOFTWARE IS CALCULATED AS FOLLOWS EXNET= 100+DISCOUNT 20=120 TAX IS CALCULATED AS 120/112 5*12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction. 15. We may hasten to observe, that we have not considered the narrative and counter-narrative on merit. The department is free to take recourse to the adjudicatory and adversarial regime, if such course is otherwise permissible in law and no observation penned by us in the instant order shall have any significance much less influence in any such adjudication. All that we have considered is whether the liability could have been fastened in purported exercise of power under Section 32A of the VAT Act, and we have held in favour of the assessee on the said aspect. 16. In view of the discussion supra, we quash and set aside the demand impugned. 17. Petition is allowed in the aforestated terms. - - TaxTMI - TMITax - CST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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