Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1518 - CHHATTISGARH HIGH COURTMaintainability of writ petition against the assessment order - availability of alternative remedy of appeal - whether in absence of assessment order passed in original assessment proceeding as the same was a deemed assessment under Section 21 (2) of the VAT Act and levy of penalty under Section 22 (2) of the VAT Act is justified? - HELD THAT:- Relying on the judgments of the Supreme Court, the Division Bench of this Court in Income Tax Officer -1 & Ors. v Smt. Kamala Ojha [2019 (6) TMI 1439 - CHHATTISGARH HIGH COURT] has held that when alternative remedy is available, the writ petition against the re-assessment is not maintainable - In view of the clear pronouncement of the Supreme Court in Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] the Writ Petition filed directly challenging the assessment/re-assessment order is not maintainable in view of existence of alternative remedy of appeal under Section 48 of the VAT Act. Whether the deemed assessment is also an assessment under Section 22 (1) of the VAT Act, therefore, a re-assessment of the deemed assessment is not impermissible? - HELD THAT:- The issue is not decided on merits for the reason that having found the writ petition not maintainable, the writ petitioner is directed to be relegated before the Appellate Authority by preferring an appeal within a period of 45 days from today. If the merits of the matter is dealt with it may cause prejudice to either of the parties. The common impugned order passed by the Writ Court is set aside and the assessee is directed to move before the Appellate Authority within a period of 45 days from today - appeal allowed - decided in favor of appellant.
|