9911796707
TMI Blog2012 (12) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tax Act, 2003 ("the VAT Act", for short). The petitioner is exigible to tax on the basis of its turnover under the VAT Act. For the financial year 2006-07, the petitioner had filed its return with the authorities under the VAT Act. Such return was processed by the authorities and order thereon was passed on June 2, 2009 by the Assistant Commissioner of Commercial Tax. A notice came to be issued on March 9, 2012 by the said authority indicating that for the period from April 1, 2006 to March 31, 2007, he has reason to believe that taxable turnover of the petitioner-assessee has escaped assessment. The petitioner was required to attend the office on March 26, 2012. Along with such notice, accompanied communication dated March 12, 2012 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t backgrounds. We have at the choice of the learned counsel for the petitioner, confined this petition to the order dated March 31, 2012 pertaining to the financial year 2006-07. We leave it open to the petitioner to seek remedy in accordance with law with respect to the order passed by the assessing officer for the financial year 2007-08. The petitioner has challenged the impugned order passed in reassessment proceedings on the ground that only on the basis of show-cause notice issued by the Excise Department, additions are made. Counsel submitted that this would be wholly impermissible. On the otherhand, Department has contended that the order is appellable and this court therefore, should not interfered at this stage in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evaded should form part of the turnover of the assessee for the purpose of tax under the Value Added Tax Act. It may be that the raid carried out by the Excise Department and the material collected during such proceedings culminating into issuance of a show-cause notice for recovery of unpaid excise duty and penalty in a given case sufficient to re-open previously closed assessment. In this case, however, we are not called upon to judge this issue and would therefore not give any definite opinion. The question, however, is whether on a mere show cause issued by the Excise Department, the Sales Tax Department can make additions for the purpose of collecting tax under the Gujarat Value Added Tax Act without any further inquiry. If the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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