9911796707
TMI Blog2014 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... -10. It transpires from the records of the writ petition that earlier a recovery certificate dated 9 November 2011 was issued by the Assessing Officer with respect to the Assessment Year 2007-08 relating to the period from 1 January 2008 to 31 March 2008. This recovery certificate was issued pursuant to an assessment order of the Assessing Authority. The petitioner, instead of filing an appeal under Section 55 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the 'Act'), filed a writ petition (Writ Petition No.1405 of 2012) under Article 226 of the Constitution before the Lucknow Bench of this Court. This petition was disposed of by the judgment and order dated 17 February 2012. It was left open to the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under Sub Section (1) of Section 3-F of the U.P. Trade Tax Act, 1948 which has been saved by Section 81 of U.P. Value Added Tax Act, 2008. The petitioner further prays for appropriate direction to the opposite party No.3 not to recover any Value Added Tax for the Assessment Year 2007-08 demanded vide notice dated 9.11.2011. Submission of the petitioner's counsel is that the petitioner is not liable to pay Value Added Tax. Controversy involves disputed question of facts and law. Option is open for the petitioner to file objections against the demand notice dated 9.11.2011(Annexure-5 to the writ petition). Accordingly, the writ petition is finally disposed of with liberty to the petitioner to file an objection in response to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed on 21 January 2014 to reject the objections filed by the petitioner. This apprehension of the petitioner can be taken care of by providing that in case an appeal is filed by the petitioner, the Appellate Authority shall decide the appeal without being influenced by any of the observations made in the impugned order. Even the subsequent notice dated 15 March 2010 which has been issued under Section 28 of the Act for the Assessment Year 2009-10, the petitioner has been called upon to file his reply. The petitioner can file a reply to the aforesaid notice and if an assessment order is passed, which does not satisfy the petitioner, he would have an adequate remedy of filing an appeal. In this view of the matter, the Court declines t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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