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2020 (10) TMI 1226 - HC - VAT and Sales TaxPrinciples of Natural Justice - non-service of impugned order - case of petitioner is that it was only when coercive recovery proceedings were initiated on 26.09.2019 that he came to be aware of the passing of the assessment order - TNVAT Act - HELD THAT:- The records were called for to ascertain the veracity or otherwise of the above submission. Compilation dated 08.09.2020 contains a copy of a statement recorded at the time of inspection dated 20.10.2014 as document No.1. This reveals that the petitioner as well as his father, J.Tezoram, were in the premises during the visit. Pre-assessment notice dated 11.06.2015 appears to have been received on the same day by an individual who has signed and affixed the seal of the petitioner entity. However it is unclear as to who the person is who has received the notice - Order of assessment dated 10.09.2015 has been returned as ‘refused’ and postal cover with the aforesaid endorsement is available. The order of assessment has been served to two different addresses, and while the first order has been returned as ‘refused’, the second has been returned as ‘left’. Both acknowledgments have been placed at pages-15 and 21 of the compilation. Service is thus complete. In view of the petitioners’ insistence that the entity is not presently functioning, revenue was directed to make a visit of the premises and file a report. An e-mail dated 07.10.2020 from the Assistant Commissioner (ST), N.S.C. Bose Road, Assessment Circle annexing photographs of the functioning entity has been received and placed on record evidencing that the assessee/petitioner entity is carrying on the same business as before from the same address and location. There are no justification whatsoever to entertain this writ petition as the delay between 2015 and today stands unexplained. In fact, the explanation of the petitioner in regard to the delay is found to be factually incorrect - petition dismissed.
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