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TMI Blog2025 (1) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... s whatever Order it deems fit. We have inquired from the parties and they both have stated that the Petitioner would remain present before the Respondent Authorities on 30th January 2025, for a hearing on the Rectification Application. Once the Rectification Application is heard, the same shall be decided as expeditiously as possible by the concerned authorities. Conclusion - Since, the Petitioner is not in a position to deposit any substantial amount, it is not inclined to grant any stay to the attachment notice or to the sale that is supposed to be conducted in relation to the property attached. Petition disposed off. - B.P. COLABAWALLA FIRDOSH P. POONIWALLA, JJ. For the Petitioner: Adv. Mr. Prakash Nichani, Mr. Prabhat Kumar J. Dubey, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel submitted that the first Respondent has passed an Assessment Order and raised a demand on the Petitioner. 4. According to the Petitioner, the Assessment Order raised was completely incorrect because there are different rates of tax for sale of oil, Diesel and Petrol. He submitted that for the sale of oil, the tax is 12.5%, for Diesel is 15% and for Petrol it is 20%. According to the Petitioner, the bulk of their sale is of Diesel, which would be taxed at 15%. Instead, in the Assessment Order, the Assessing Officer has charged a flat rate of 20% by taking the entire turn over into account. He submitted that because of this mistake, the Petitioner has also filed a Rectification Application before the Respondent Authorities. To be on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was the last fact finding authority, as it is conceded by Mr. Deshmukh before us that for the region in question there is no tribunal unlike the State of Maharashtra. Therefore, the Appellate Authority was the last fact finding authority and it ought to have ascertained as to whether the assessment is correctly framed, whether the appellant / petitioner before us had ample opportunity of being heard and put across her case with supporting documents, whether the record indicates and justifies imposition of flat rate of 20%. We do not see any application of mind to these vital matters and issues raised both in rectification application as also in the appeal proceedings. 11] We therefore put to Shri Deshmukh that it will not be possible to sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gate the same on petitioner's record then to reason out and justify the assessment on a flat rate. That having not been done, we quash and set aside the appellate order. Since the rectification applications are on file of the Assessing Officer and the petitioner desires to first press the same, we direct that the Assessing Officer shall consider the rectification application in accordance with law. We at once clarify that we have not said whether this rectification application is maintainable or otherwise. We leave it open to the Assessing Officer to decide whether such rectification application be entertained and if at all can any reliefs in terms thereof be granted. In the event the rectification application is allowed then nothing wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate appearing on behalf of the Respondent, as to why the Rectification Application had not been heard till date. In answer to this query, the learned Advocate brought to our attention the letter dated 6th February 2018, addressed to the Petitioner calling upon her to furnish separate details of Petrol and Diesel in the C Forms for the financial years 2013-14, 2014-15, 2015-16, alongwith the audit report for the aforesaid years. Since, these documents were not furnished, the department has not been able to assess the actual tax as directed by this Court. It is for this reason that the Rectification Application has not been heard. 7. We inquired from the learned Advocate appearing on behalf of the Petitioner whether the Petitioner was in a po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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