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2017 (5) TMI 441 - HC - VAT and Sales TaxReopening of assessment - The permission to reopen the assessment has been granted only for the reason that one of the Forms-F No.03Q-600527 issued by the consignee agent M/s Ram Badra Sales Agency, New Delhi was reported to be fake/furzi and was not issued by the department to the said consignee agent rather to some other dealer - whether the Additional Commissioner is justified in granting permission u/s 29(7) of the VAT Act to the Assessing Authority to reassess the petitioner? Held that: - he petitioner in the explanation accepted that on enquiry regarding the disputed Form-F it had come to its knowledge that there may be some irregularity in using the said Form but that is solely attributable to the consignee agent. Therefore, the petitioner has even lodged a first information report against him for the misuse of the said Form if any - The moment the petitioner on his own verification lodges an FIR against consignee agent regarding the use of the disputed Form-F, it is apparent that to some extent the petitioner is also convinced that there is some illegality or misuse in the utilization of the said Form-F - thus, the necessity to reassess the petitioner if any turnover of the petitioner has escaped assessment or if any wrong tax exemption in respect of the consignment covered by the aforesaid Form-F cannot be ruled out. It is not a fit case for interference in exercise of writ jurisdiction - petitioner is open to raise issues with regard to its bonafidy and the grant of tax exemption against the aforesaid Form-F etc. before the Assessing Authority - petition dismissed - decided against petitioner.
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