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TMI Blog2025 (2) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the petitioner firm had made necessary enquiries as is apparent from a perusal of the contents of the revisional orders. The necessary enquiries were made on the basis of the Excise Documents, Certificates from officers of receiving States of Arunachal Pradesh and Nagaland, proof of the existence of the purchasing dealers, the facts of sales and facts of goods reaching other States proved by excise documents - There is nothing on record to show that the impugned orders dated 26.02.2020 are result of fraud or is on account of collusion. This Court has also duly taken note of the impugned orders dated 26.02.2020 and there is nothing to show that the impugned orders suffers from any perversity. Under such circumstances, the question of issuance of a writ in the nature of certiorari to set aside the impugned orders dated 26.02.2020 do not arise. This Court therefore finds no merits in the instant batch of writ petitions so filed by the Assistant Commissioner of Taxes, Tinsukia challenging the impugned orders dated 26.02.2020 passed in respect to the Act of 2003 and Central Sales Tax Act, 1956 for which the same stands dismissed. Conclusion - i) The pre-deposits for revision ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.07.2011; 25.07.2011 and 20.09.2011 respectively. For the sake of convenience, the following Chart would show as regards the Assessment Years, Net Demand and Date Of Assessment which is mentioned herein under:- 5. The petitioner firm being aggrieved preferred revision applications under Section 82 (2) of the Act of 2003 in respect to each and every impugned assessment orders. The petitioner firm deposited 25% of the disputed amount for the assessment year 2005-06 as a pre-deposit. In respect to the other assessment years, i.e. 2006-07; 2007-08 and 2008-09, the petitioner firm deposited 20% of the principal amount plus Rs.35 lakhs for each assessment year as would appear from the directions passed by this Court in various writ petitions. 6. The record reveals that upon making the pre-deposits, the revision petitions filed by the petitioner firm were admitted. The Revisional Authority vide two detailed orders dated 26.02.2020 allowed the revision petitions filed by the petitioner firm for the periods 2005-06; 2006-07; 2007-08 and 2008-09 and the jurisdictional Assessing Officer was directed to pass fresh assessment orders within 30 days in the light of the observations made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be refunded, that too without there being any order staying the refund to the petitioner firm. In addition to that, this Court further enquired as to whether non-refunding the amount to which the petitioner firm is entitled would require interest to be paid by the State respondents. 10. When the matter was again listed before this Court on 01.10.2024, the learned Standing Counsel for the Finance and Taxation Department of the Government of Assam had submitted an instruction issued by the Commissioner of Taxes to the effect that there being no fresh assessment made as per the revisional orders dated 26.02.2020, and as such, without the fresh assessment orders being made, the question of granting any refund does not arise. On the basis of the said submission, this Court observed as recorded in the order dated 01.10.2024 that the petitioner firm had initially submitted self assessment. Subsequent thereto, an audit assessment were carried out wherein various assessment orders were passed in respect to various financial years. These assessment orders have been set aside and quashed and thereby directing the Assessing Officer to pass appropriate order giving effect to the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms with the said Circular, the officers who are appointed to assist the Commissioner of Taxes in terms with Section 3 of the Act of 2003 should not only rely upon 'C' forms produced by the dealer but should also make necessary verification of actual movement of the goods. The learned Standing Counsel further submitted that it was an incumbent duty upon all the officers to look and verify the receipt of payment of the goods, proof of despatch, proof of payment of freight to the transporter, proof of movement through concerned check post, relevant excise documents of importing State and Assam may be insisted upon. The learned Standing Counsel submitted that the revisional authority did not take into those aspects of the matter while passing the impugned order dated 26.02.2020, and it is under such circumstances, the Government is now faced to lose a substantial amount of money on account of VAT. 14. Mr. G. Rahul, the learned counsel appearing on behalf of the petitioner firm as well as the respondent in the batch of writ petitions filed by the Assessing Officer submitted that a perusal of the order dated 26.02.2020 would show that the Revisional Authority had made each and every ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground of non-compliance to the Circular No. 15/2010. Taking into account the importance of the said Circular, the contents of the said Circular is reproduced herein under:- GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONGR OF TAXES: ASSAM: GUWAHATI (Circular No. 15/2010) No. CTS-81/2007/296 Dated Dispur, the 23rd August, 2010, Sub: Inter-state sale made by the Bonded Warehouse. It has come to notice that many bonded warehouses are showing inter-state sale of liquor. It is apprehended that many such dealer may be showing local sale as inter-state sale thereby evading sales tax 27% over and above the excise duty payable. In such a scenario the State is losing substantial amount of revenue. It is, therefore, impressed upon all concerned to conduct thorough VAT audit of such cases. The officers should not only rely upon 'C' forms produced by the dealer. It is necessary to verify actual movement of goods. In such cases, proof of receipt of payment of goods, proof of despatch, proof of payment of freight to the transporter, proof of movement through concerned Checkpost, relevant excise documents of importing State and Assam may be insisted upon. In cases where VAT audit has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the learned Standing Counsel submitted that if the VAT audit has been done by following the procedure in terms with the Circular, the Revisional Authority has to see as to whether the same has been done in terms with the said Circular or if new materials are brought on record during the revisional proceedings, the Revisional Authority is also required to follow the same mandate of the Circular. 19. This Court had duly perused the Circular No. 15/2010 dated 23.08.2010. The said Circular is in respect to carrying out VAT Audit Assessment and do not prescribe any instructions or directions in so far as the Revisional Authority is concerned. Under such circumstances, the question of challenging the revisional order dated 26.02.2020 on the basis of the Circular No.15/2020 is totally misconceived. 20. Be that as it may, this Court had perused the impugned orders dated 26.02.2020. It is seen that the Revisional Authority while deciding the said revision applications filed by the petitioner firm had made necessary enquiries as is apparent from a perusal of the contents of the revisional orders. The necessary enquiries were made on the basis of the Excise Documents, Certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the various assessment years. The operative part of the order dated 26.02.2020 passed in relation to Section 9 (2) of the Central sales Tax Act, 1956 is reproduced herein under to appreciate the directions passed by the Revisional Authority:- "It has been claimed that the dealer has deposited Rs. 6,36,47,442/- on different dates against the liability raised under the AVAT Act, 2003. The credit for the said amount, after looking in to all the challans, will be allowed during fresh assessments of the assessment orders under said Act. Since a portion of the tax levied under the AVAT Act, 2003 has been shifted to the Central Sales Tax Act, 1956, the amount deposited under the AVAT Act, 2003 may be adjusted against the tax liability raised under the CST Act, 1956. The amount of excess deposited VAT in comparison to due taxes, will be first adjusted against the amounts of tax become due under the CST Act, 1956 and the balance will be refunded to the dealer as per the provisions of law. The said adjustments, for the purpose of calculation of interest, will be made on the date of payment by the petitioner. In view of the above, the assessment orders passed by the Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26.02.2020 were received by the respondent No.5. However, it is seen from the records that on 07.04.2021, the revisional orders dated 26.02.2020 were served upon the respondent No.5 by the petitioner firm and as such this Court is of the opinion that the reckoning of the 30 days for passing the fresh assessments would start from 07.04.2021 and fresh assessment orders were to be passed on or before 07.05.2021. 25. The directions passed by the Revisional Authority dated 26.02.2020 were specific upon the respondent No.5 which was not complied with. In that process, the Respondent Authorities continued to withhold the amounts to which the petitioner firm would have been entitled to if in the fresh assessment orders it was found that the petitioner firm was entitled to the refund. The non-compliance to the directions to pass fresh assessment orders without there being a stay of the revisional orders dated 26.02.2020 goes contrary to the mandate of the Act of 2003 and further had led to depriving the due benefits to the petitioner firm without reasonable cause. Under such circumstances, this Court is of the opinion that the petitioner firm would be entitled to interest w.e.f. 08. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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