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2023 (4) TMI 161 - CHHATTISGARH HIGH COURTDisallowance of Input Tax Rebate (ITR) in-respect-of the GST purchases made from few of the companies - dis-allowance primarily was on the ground that the sellers were bogus dealers who have not deposited the tax collected from the petitioner herein - HELD THAT:- Both these Writ Petitions in-fact are squarely covered by the decision of the Division Bench of this High Court in the case of the STATE OF CHHATTISGARH AND OTHERS VERSUS TATA TELESERVICES LIMITED [2022 (12) TMI 264 - CHHATTISGARH HIGH COURT] where it was held that Invocation of Section 22 is permissible only when assessment of a dealer (a) has been under assessed or has escaped assessment or (b) has been assessed at a lower rate or (c) any wrong deduction has been made while making the assessment or (d) a rebate of input tax has incorrectly been allowed while making the assessment or (e) is rendered erroneous and prejudicial to the interest of revenue consequent to or in the light of any judgment or order of any Court or Tribunal, which has become final. The aforesaid conditions precedent cannot be countenanced in absence of an order of assessment in writing and in that view of the matter, in respect of deemed assessment, recourse cannot be taken under Section 22 of the VAT Act. The issue involved in the present Writ Petitions since it stands squarely covered by the decision of the Division Bench and which is not in dispute in-terms-of the submission made by the Counsel for the State itself. This Court is of the firm view that under the circumstances, the question of relegating the petitioner to avail the statutory alternative remedy available to the petitioner would not be proper and justified at this juncture. This Court is also inclined to allow the present two Writ Petitions on the legal ground that is involved in the Writ Petitions so far as there being no assessment order passed by the respondent. Further without there being an assessment order as is otherwise required under Section 21(1) of the Chhattisgarh Vat Act, there could not have been any re-assessment proceedings drawn under Section 22(1) of the VAT Act initiated by the authorities concerned - the impugned orders passed by the Commercial Vat Tribunal dated 01.09.2021 and the order of the Appellate Authorities dated 14.12.2017 and the order of reassessment dated 26.03.2016 are set aside. Petition allowed.
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