TMI Blog2013 (12) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... peals is concerned – Decided in favour of Petitioner. - Writ Petition (L) No.2935 Of 2013, Writ Petition (L) No.2936 of 2013 - - - Dated:- 25-11-2013 - Mohit S. Shah, CJ And M. S. Sanklecha,JJ. For the Appellant Mr Naresh Thacker With Mr C Nanda Gopal And Nehal Parekh For the Respondent : Mr B. B. Sharma, AGP JUDGMENT Having regard to the nature of controversy, both the petitions are taken up for final hearing and are being disposed of by this common order. 2. By these writ petitions under Article 226 of the Constitution of India, the petitioner company has challenged the (i) assessment order dated 29 June 2013 (Exhibit "A") passed by the Assistant Commissioner of Sales Tax (Investigation) 1-2, Mumbai under the Maharash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner did appear before the Assessing Officer on 24 June 2013 as mentioned in the roznama for the aforesaid two assessment years, i.e. 2005-06 and 2008-09, and has therefore received the notice for the Assessment Years 2005-06 and 2008-09. As regards the contention of the petitioner that the petitioner had not received any notice for the aforesaid years and had not issued any authorization in favour of the concerned Chartered Accountant, learned counsel for the respondents has relied upon the authorization issued by the petitioner in favour of the said Chartered Accountant for the assessment years 2006-07 and 2007-08. The learned counsel for the respondents submitted that since the Chartered Accountant was appearing for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice is so serious and the period of limitation for filing appeals before the Deputy Commissioner of Sales Tax (Appeals) having expired, the petitioner may not be relegated to the alternative remedy. 12. Having heard the learned counsel for the parties, we are of the view that the petitions involve seriously disputed questions of fact as well as questions of law on merits of the controversy and, therefore, it would be appropriate for the petitioner to avail the alternative remedy of filing appeal before the Deputy Commissioner of Sales Tax (Appeals). We, therefore, direct that in case the petitioner files appeals before the Deputy Commissioner of Sales Tax (Appeals) within 2 weeks from today, the appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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