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2021 (3) TMI 1022 - HC - VAT and Sales TaxInitiation of Reassessment proceedings - sale of diesel, purchased on concessional rate or otherwise to anyone including its contractor or sub-contractor, or not - HELD THAT:- In considered opinion of this Court, the fact that the diesel has been sold for consideration, is an assertion of fact by the Assessing Officer and the initial burden thereof lies upon him. The Assessing Officer is obliged to bring at least prima facie evidence before this Court to satisfy that the exercise of jurisdiction is legit, particularly when this Court is seized of the matter and has stayed the proceedings. This Court is of the prima facie opinion that exercise undertaken by the respondents on the allegation that the petitioner – Company has sold diesel is not based on any cogent-evidence or material; respondents No.2 to 4 are attempting to conduct a fishing and roving enquiry - powers of reassessment or escaped assessment cannot be exercised in the manner attempted to by the respondents No.2 to 4. Application rejected.
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