Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 640 - RAJASTHAN HIGH COURTAdditional tax and interest - increase in rate - tax on Composition Scheme - reopening of assessment - Held that:- Tax Board, was justified in dismissing the appeals filed by the Department-petitioner. It is apparent on the face of the record that the assessee-respondent opted for the Composition Scheme,1999 which was applicable for a period of five years and he had to deposit the tax as per the Scheme to avail of the benefit of the said Scheme. It is prescribed in the said Scheme itself, that even the certificate issued under the said Scheme is deemed to be an assessment order and therefore, when the assessee had complied with the directives of the Scheme, by later notifications, his right could not have been curtailed. The Department was precluded from levying additional tax in the light of the two notifications, which was issued at later point of time, the assessing officer was not justified in going behind and holding that the said notifications have retrospective effect. It is also apparent from the record that even no notice was given to the respondent-assessee before passing of the assessment order by the petitioner and without notice the said assessment order was passed, which is also in utter violation of principles of natural justice and cannot be sustained. Therefore, the assessing officer, was not at all justified in re-opening the concluded assessment based on Composition Scheme by merely passing a fresh order. Against department.
|