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2022 (7) TMI 228 - HC - VAT and Sales TaxMaintainability of petition - requirement of pre-deposit - Validity of assessment order - interstate purchase of timber - grant of sufficient time before passing an order - Circular No.7 dated 03.02.2014 - violation of principles of natural justice - HELD THAT:- The requirement under the Circular has been fully satisfied in this case, since, even while receiving letter dated 27.03.2019, there is an endorsement made by the officer in the delivery book of the petitioner restricting the time sought till 05.04.2019. Thus, it is not open to the petitioner to contend that he was unaware of whether the time sought was granted or not. Principles of natural justice - HELD THAT:- The petitioner has no case as sufficient opportunity has been granted to the petitioner and there has been no effective compliance to any of the notices that had been issued. However, there is one point that survives on merits, since the petitioner would contend that since the entirety of the project has been undertaken by the contractor who has remitted the tax liability, nothing survives in its hands. While the construction of the 47 Villas had been entrusted to the sub-contractor, the scope of work that remained in the hands of the petitioner was the construction of its own offices and the restaurants and various amenities that would be shared by them with the Villas as well. In such an event, some portion of the contract value would be attributable to the petitioner also - there being neither violation of the principles of natural justice nor infirmity in the procedure followed by the authority and since the question that survives is a mixed question of law and fact that can only be answered by the authority, the petitioner is relegated to statutory appeal. Pre-deposit - HELD THAT:- The preliminary question of whether any tax liability survives in the hands of the petitioner must be determined by the respondent at the first instance. Such a determination will be made by the respondent within three weeks from date of institution of the appeal, after hearing the petitioner. Petition disposed off.
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