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2023 (4) TMI 910 - HC - VAT and Sales TaxValidity of assessment orders - Jurisdiction - Constitution of Advance Ruling Authority (comprising three officials not below the rank of Joint Commissioner) - HELD THAT:- The Respondents are agreed upon that the decision of the Tribunal in the case of IN RE: B.U. BHANDARI PVT. LTD., B.U. BHANDARI AUTOMOTIVE PVT. LTD., B.U. BHANDARI MOTORS PVT. LTD. [2018 (6) TMI 1830 - MAHARASHTRA APPELLATE TRIBUNAL], though it provides relevant legal guidance for the Petitions under consideration, this decision cannot be applied directly to each Petitioner to quash the assessment orders. It is necessary to conduct an enquiry to determine whether the Petitioners can be considered similarly situated persons. The Assessing Officers based their decision on the law the Advance Ruling Authority laid down in the case of M/s. B.U. Bhandari Auto. If this order is reversed, the implication of the order passed by the Tribunal will have to be considered in each case of the Petitioners. Therefore, an enquiry must be conducted to determine whether the facts of each Petitioner case warrant similar treatment. The Writ Petitions are disposed off by quashing and setting aside the impugned assessment orders in each of these Petitions - Commissioner would examine the issue pending before the Commissioner in light of the decision rendered by the Tribunal in the case of M/s. B.U. Bhandari Auto and in the context of the provisions of Section 55 of the Act referred and take the decisions as per law. Petition disposed off.
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