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2010 (5) TMI 807 - HC - VAT and Sales TaxWhether after submission of the annual return, the proceedings could have taken place in pursuance to the provision contained in Section 25 (1 ) (ii) of UPVAT Act, 2008? Held that: - submission of the learned Additional Chief Standing Counsel to relegate the matter to statutory forum does not seem to be correct. Since the authorities lacks jurisdiction to pass the impugned order, it is a fit case where the jurisdiction conferred by Article 226 of the Constitution of India should be exercised keeping in view the settled propositions of law - instead of proceeding under Section 25 (1)(ii) of the Act, the department has to proceed with regard to assessment in pursuance to Section 26 of the Act. The filing of annual return under Section 24 of the Act, is one more reason for setting aside the impugned order. Petition allowed - decided in favor of assessee.
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