TMI Blog2012 (12) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... lminated into any final order against the petitioner. Reassessment order cannot be sustained and is accordingly quashed. When the order is ex facie illegal and wholly untenable in law, mere availability of alternative remedy would not preclude us from interfering at this stage in a writ petition. - Special Civil Application No. 6500 of 2012 - - - Dated:- 20-12-2012 - AKIL KURESHI AND SONIA GOKANI, JJ. For the Appellant: Mukesh N Vaidya For the Respondents : Ms Maithli Mehta, Additional Government Pleader, ORDER:- The order of the court was made by AKIL KURESHI J.- Rule. The learned Additional Government Pleader Ms. Maithli Mehta waives rule for the respondents. We have heard learned advocates at considerable l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 5.97 crores (rounded off). It was, therefore, decided to reopen the assessment. The petitioner appeared before the State authorities and filed a written reply. The assessing officer however by his impugned order dated March 31, 2012 framed fresh assessment and concluded that the assessee had not reflected sales to the tune of ₹ 5.97 crores (rounded off) for the said financial year 2006-07. We may notice that independent of the said order, the assessing officer had also passed yet another order dated March 31, 2012 for the financial year 2007-08, which also, the petitioner has challenged in this petition. However, such order for the financial year 2007-08 was passed not under reassessment proceedings but by way of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006-07 you have shown ₹ 5,97,82,816 sell less in turnover of total taxable sell. In this regard on March 12, 2010 show-cause notice was given to you. Regarding above show-cause notice your written submission dated March 23, 2012 considered. In your case at the time of assessment in taxable turnover of sale turnover stated in above show cause is not included. Therefore, from here by taking decision of reassessment under section 35 of the Gujarat Value Added Tax Act order is passed. Order of assessment and notice of demand to be served to trader. From the above, it can be seen that the assessment which was previously concluded was reopened on the premise that during the excise raid, it was revealed that the petitioner had clandes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods without payment of tax under the VAT Act. Merely because the Excise Department issued a show-cause notice, that cannot be a ground to presume and conclude that there was evasion of excise duty implying thereby that there was also evasion of tax under the VAT Act. It is not even the case of the Department that such show-cause notice proceedings has culminated into any final order against the petitioner. We wonder what would happen to the order of reassessment, if ultimately the Excise Department were to drop the proceedings without levying any duty or penalty from the petitioner. All in all, the Assistant Commissioner has acted in a mechanical manner and passed final order of assessment merely on the premise that the Excise Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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