9911796707
TMI Blog2023 (2) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... exigible under the VAT Act, this Court is of the considered opinion that the petition must succeed to this limited extent with the impugned order dated 31.03.2022 being quashed and the proceedings restored to the seventh respondent for reconsideration with liberty to the petitioner to file detailed objections but without raising question of limitation as the impugned order is within time. This Court must observe that all questions are left open for consideration by the seventh respondent. The petition for the different relief/s other than the relief as against the challenge to the reassessment order is dismissed - petition is allowed in part. - HON'BLE MR JUSTICE B.M. SHYAM PRASAD For the Petitioner : (By Smt. Vanaja M R., Advocate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has resulted in the order dated 31.03.2022. Smt. Vanaja submits that the petitioner is served with notice prior to the reassessment under Section 39(1) of the VAT Act, but the petitioner did not participate in the proceedings because the petitioner s representatives were under the bona fide belief that as the reassessment was proposed on the receipt of Escalation Charges there would be no order of re-assessment. Smt. Vanaja also submits that it is indisputable that Escalation Charges would not be exigible under the VAT Act, but the reassessment is framed without considering whether the Escalation Charges would be exigible for the purposes under the VAT Act. 4. Sri K. Hema Kumar the learned Additional Government Advocate, submits that if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proceedings restored to the seventh respondent for reconsideration with liberty to the petitioner to file detailed objections but without raising question of limitation as the impugned order is within time. This Court must observe that all questions are left open for consideration by the seventh respondent. Hence, the following: ORDER a) The petition is allowed in part. The petition for the different relief/s other than the relief as against the challenge to the reassessment order dated 31.03.2022 is dismissed. The petition is allowed as against the order dated 31.03.2022 and consequentially it stands quashed. All the subsequent recovery proceedings, including the proceedings before the jurisdictional magistrate, stand quashed. b) The pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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