TMI Blog2019 (8) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... sons to disbelieve the petitioner of having overlooked his e-mail because it has only enhanced his taxing liability. The case in hand is with an exception because in the present case, form C was available with the petitioner and it is but for the ex parte hearing, that the assessee could not produce the required form C in support of his plea of inter-State sales - While thus noting the submission of Mr. Vikash Kumar that it is in the circumstances as existing on the date of passing of the assessment order that the taxable turnover was assessed, we are yet persuaded to quash the said assessment orders not because it suffers from any infirmity on merits because we have not examined the assessment order on merits rather because of the avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because petitioner did not respond to the notice by e- mail and appealable under the Bihar Value Added tax Act, 2005 (hereinafter referred to as the Act ) read with the Central Sales tax Act, 1956 and the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter after referred to as the Rules ). 4. Mr. Gautam Kumar Kejriwal, learned counsel for the petitioner while admitting to the alternative remedy and service by e-mail submits that a service by e-mail is valid and since the petitioner missed to check his e- mail that it became a ground for passing the assessment orders, ex parte. It is submitted that it is on account of ex parte proceedings that form C which were much available with the petitioner and could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no physical service of notice as per the other modes so prescribed under the Rules . It is also not borne from the records that the petitioner was deliberately avoiding a service of notice. We have thus, no reasons to disbelieve the petitioner of having overlooked his e-mail because it has only enhanced his taxing liability. In fact a response to the notice, in view of the availability of form C as canvassed by Mr. Kejriwal learned counsel appearing on behalf of the petitioner, would have only reduced this tax liability. We are hence, persuaded to uphold the contentions advanced on behalf of the petitioner that there was no deliberate laches nor an attitude of avoidance on the part of the petitioner to accept the notice of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se before any such order is passed and obviously an ex-parte order passed is an exception to the legislative intent as well as the object behind the principle of due representation. May be, where an assessee continues to default on a notice, the assessing authority has valid reasons to proceed ex-parte but a casual default of the present kind may not be sufficient enough to deny the assessee such right of representation. 9. It is rightly contended by Mr. Vikash Kumar that a remand of the present kind is not because the assessment order was found deficient on any statutory violation but because a right of due representation vested in the petitioner is being closed because he failed to check his e-mail. 10. In our o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the petitioner and it is but for the ex parte hearing, that the assessee could not produce the required form C in support of his plea of inter-State sales. While thus noting the submission of Mr. Vikash Kumar that it is in the circumstances as existing on the date of passing of the assessment order that the taxable turnover was assessed, we are yet persuaded to quash the said assessment orders not because it suffers from any infirmity on merits because we have not examined the assessment order on merits rather because of the availability of the form C and which requires to be taken into account before the assessment orders are passed. 12. For the reasons and discussion above, we quash the order dated February 6, 2019 passed f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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