Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 942 - HC - VAT and Sales TaxReopening of assessment - order of assessment itself was not issued by the Authorities - HELD THAT:- The dispute raised in the present Writ Petition is squarely covered by the decision of the Division Bench of this High Court rendered in the case of State of Chhattisgarh & Ors. v. M/s Tata Teleservices Limited [2022 (12) TMI 264 - CHHATTISGARH HIGH COURT]. These Writ Appeals by the State were preferred against the Order passed by the Single Bench in Writ Petition (T) No.79/2017 on 20.3.2018. In the said Writ Petition, the Writ Court in identical set of facts had held the order of reopening of assessment to be bad when the order of assessment itself was not issued by the Authorities. The said Order of the Single Bench was subjected to challenge by the State before the Division Bench in the aforesaid Writ Appeals. The Division Bench rejected the bunch of Appeals of the State, affirming the Order passed by the Single Bench. Similar matter which came up for consideration before the Division Bench in TAXC No.74/2022 in the matter of "M/s. Iron Junction Rajbandha Maidan, Raipur Vs. Commissioner of Commercial Tax" [2022 (9) TMI 1407 - CHHATTISGARH HIGH COURT] where keeping in view the decision rendered in the case of “M/s. Tata Teleservices Limited” [2022 (12) TMI 264 - CHHATTISGARH HIGH COURT], the Division Bench had disposed of the said Tax Case also in terms of the Order passed in “M/s. Tata Teleservices Limited”. It has been emphatically held that unless there is a specific order of assessment under Section 21(1) of the Chhattisgarh Value Added Tax Act, there cannot be reopening of an assessment made under Section 21(2) of the said Act. In the light of the aforesaid judicial pronouncements by the Division Bench of this High Court, the present Writ Petition, being squarely covered by the same, deserves to be and is accordingly allowed.
|