2020 (7) TMI 289 - SC ORDER - CST, VAT & Sales Tax

Head Note / Extract:
Levy of cost of ₹ 50,000 on the petitioner / Deputy Commissioner - Passing a whimsical order against the assessee - The Single Judge observed that the petitioner had passed an order which “is therefore nothing less than suffering from malice-in-facts as well as malice-in-law”. - Validity of reassessment order - HELD THAT:- The setting aside of the reassessment is not in question in the present proceedings nor is the direction imposing costs. The direction to recover costs from the petitioner and the observations against her are in question - there are no reasonable justification to hold that the petitioner had passed a whimsical order and that it suffered from malice in fact and in law. These observations were unnecessary for the adjudication of the merits of the dispute raised by the assessee. The conduct of the petitioner was not in question. The order of the learned Single Judge quashing the reassessment is not the subject matter of the present proceedings and nothing contained in this order shall amount to an expression of opinion on the correctness of that direction - SLP disposed off.