9911796707
TMI Blog2023 (9) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... er in this regard. The assessment order neither refers to all such materials as placed on record by the petitioner nor there is a discussion as to why such material ought to be discarded in arriving at the final assessment. The only consequence from such order which is bereft of particulars and any discussion in that regard, would be that the order would be required to be held to be passed in patent non application of mind and materials on record. The impugned order cannot be sustained, it would be required to be quashed and set aside with a directions to the Assessing Officer to hear the petitioner and after considering all the materials on record, pass a fresh order in accordance with law - Petition allowed. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Mr. Ishaan V. Patkar a/w Mr. Durgesh G. Desai i/b Alaksha Legal. For the State : Mr. Himanshu Takke, AGP. ORAL JUDGMENT (PER G. S. KULKARNI, J.) 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs:- A. The Hon'ble Court be pleased to declare Section 26(6A)(a) of the Maharashtra Value Added Tax Act, 2002 as ultra vire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 4. Mr. Patkar has drawn our attention to the operative part of the said order which is the only discussion as found in the assessment order which reads thus:- In said order Hon ble MSTT ordered that, The assessment order passed by assessing authority is set aside and the matter is remanded back to assessing authority to pass fresh assessment order. As per instruction given by Hon'ble MSTT, notice in form VI-B issued to dealer on 17/10/2022. In response the notice in form VI-B, Mr Sanjay Vora, CA attended time to time and produced books of accounts. GTO of Sales is determined at Rs. 8202704770/-, sales within the State is at Rs. 4216030487/-. C Forms not produced at Rs. 371181928/-, F Forms produced but not allowed at Rs. 1675659626/-, F forms not produced at Rs. 1784549947/- Amount of CST payable is at Rs. 479143541/-. All these figures are determined as per the original assessment order dated 31/03/2020. Legal merits of the assessment are considered in original assessment order dated 31/03/2020 and they are considered and allowed as per the original assessment order. The clear identification of the disallowance of claim under sub-section (1) and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced to the extent of Rs. 37,11,81,928/- and F-Forms were also not produced to the extent of Rs. 1,78,45,49,947/-. The petitioner has no quarrel in the present proceedings in regard to f-Forms produced but not allowed. 2. Learned counsel for the petitioner has brought to our notice that during the pendency of this petition, the Deputy Commissioner of State Tax by an order dated 18 August, 2023 has attached the petitioner s current account held with CITI Bank. A copy of the said letter is placed on record. 3. Considering the fact that the petitioner has submitted the requisite C-Forms, which according to the petitioner was overlooked by the Assessing Officer in passing the assessment order, in our prima facie opinion, freezing of the petitioner s current account is not justified. In these circumstances, we stay the order dated 18 August, 2023 issued by the Deputy Commissioner of State Tax attaching the petitioner s current account held with CITI Bank. Ordered accordingly. 4. Necessary intimation in that regard be immediately issued by the Deputy Commissioner of State Tax to the Bank Manager, CITI Bank. 5. Stand over to 24 August, 2023. 6. It is on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with respect to points mentioned in paragraph 9.3 above. We have by way of this order decided the only limited point as mentioned in point No.(2) of paragraph 9.1 above. Limited to above aspect we have not expresses any opinion on other legal issues raised or the merit of the case. We make it clear that this order is given on the facts of the case. In view of the above we are passing the following order, ORDER 1. VAT Appeal No.12 of 2020 is partly allowed. 2. The assessment order passed by the assessing authority is set aside and the matter is remanded back to the assessing authority to pass fresh assessment order on the points stated hereinabove and in terms of directions given in paragraph 9.6 above. 3. No order as to costs. 8. Mr. Patkar would submits that this is a clear case where the assessing officer has completely overlooked the materials which were placed on record of the Assessing Officer and more particularly in relation to the C-Forms and F-Forms which ought to have been taken into consideration and credit should have been given to the petitioner in arriving at the final assessment. It is his submission that there is no discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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